COMMERCIAL TAXES DEPARTMENT
STAFF COLLEGE

TVATAT

SNo. TA No.YearOrder dateName of the AppellantAct related to the orderOrder natureAbstract 
1 346201207-12-2019Mylan Laboratories LtdVATPartly Dismissed. Partly allowed
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2 59201003-10-2018Southern Online Bio Technologies Ltd,VATPartly Dismissed. Partly allowed and remanded
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3 208201010-02-2017Sri Satya Durga Bottle MerchantsVATDismissed
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4 130200902-05-2017Sri Jagadamba pearls dealerVATDismissed
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5 734201029-11-2019Vijaya Iron Foundry Private LimitedVATDismissed
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6 206201428-11-2020Bhavani IndustriesVATDismissed
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7 206201428-11-2020Bhavani IndustriesVATDismissed
Levy of purchase tax on corresponding purchase value of paddy to the sale of husk under u/S. 4(4) of the APVAT Act, 2005
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8 1177-2007201431-01-2014Nutrine Confectionary Co.(P) LtdAPGSTPartly dismissed partly allowed
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9 1071-2007201427-01-2014Hotel RaghavendraAPGSTDismissed
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10 1048-2007201325-10-2013Vasundhara PublicationsAPGSTDismissed
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11 992-2007201330-10-2013Aamoda Publications Pvt.LtdVATDismissed
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12 980-2007201427-01-2014Annapurna StudiosAPGSTDismissed
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13 916-2007201330-09-2013Ramani TimberAPGSTDismissed
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14 841-2007201317-09-2013Kun AutomobilesVATDismissed
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15 833-2007201330-09-2013Indus Projects Pvt.LtdAPGSTDismissed
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16 811-2007201330-09-2013Vasavi Food ProductsAPGSTDismissed
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17 808-2007201406-02-2014Bio Pharma CapsulesAPGSTDismissed
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18 742-2007201318-10-2013Precot Mills LtdCSTDismissed
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19 600-2007201305-08-2013P.M. TelecomCSTDismissed
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20 514-2005201314-08-2013Mc Dowell & Co. LtdAPGSTDismissed
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21 503-2009201305-09-2013Pravin Electricals Pvt. LtdAPGSTDismissed
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22 493-2008201418-02-2014TTK Health Care LtdAPGSTPartly dismissed partly remamded
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23 309-2007201310-09-2013Hindustan Cables LtdCSTdismissed
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24 173-2012201321-10-2013JSW Cement LtdVATdismissed
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25 159-2013201308-08-2013Celestial Biolabs LtdVATdismissed
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26 140-2013201329-07-2013Cyberabad Convention Centre Pvt.LtdVATdismissed
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27 60-2011201326-07-2013B & R Industrial Automation Pvt. LtdAPGSTdismissed
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28 TA.NO 8-2012201326-07-2013Maram Rama Chandraiah & SonsVATdismissed
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29 TA.NO 814-2007201305-09-2013ECC Trading LtdCSTCan universities issue Form ‘D’ for making interstate purchases
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30 3201524-11-2020Taj Banjara Hotel, Hyderabad,VATDismissed
Revision confirmed by the subsequent Deputy Commissioner, without giving a fresh revision notice or opportunity of personal hearing is sustainable
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31 44201620-01-2017Shri Roopchaya Colour Studio, NizamabadVATDismissed
Tax on developing, processing and printing of photographs out of either negative rolls or in the form of CDs or data storage cards
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32 787200918-12-2018Megha Engineering & Infrastructures Ltd., HyderabadVATDismissed
Dealer opting for Composition cannot claim exemption from part of the turnover.
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33 216201019-02-2019Srinivasa Edifice Pvt. Ltd., SecunderabadVATDismissed
VAT registration within the State is mandatory for claiming notional input tax credit
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34 247/2010201012-04-2019M/s. Transport Corporation of India Limited, SecunderabadVATdismissed
The hirer of the vehicle who hired the vehicle for transportation of goods shall be deemed to be the owner against whom the presumption can be raised according to section 47 and rule 58
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35 488/2010201031-01-2019M/s Dr. Reddy’s Laboratories Limited, HyderabadVATdismissed
Products capable of being used as cosmetics and toilet preparations including tooth paste etc., are excluded from the definition of Drugs & Medicines
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36 351/2010201020-03-2019M/s. Panchal Steels, HyderabadVATdismissed
Assessment based on the slips available at the time of inspection.
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37 114/2018201806-03-2019M/s. Moghini Enterprises, HyderabadVATdismissed
Mere issue of certified copy of assessment would not entitle the assessee to prefer an appeal on certified copy instead of original assessment order
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38 110/2010201016-03-2018M/s J.P. Printers, HyderabadVATdismissed
Printing and binding of text books and magazines comes under works contract and not a contract for sale.
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39 547/2009200903-12-2018M/s. Prime Innovations & ContractsVATdismissed
It is mandatory to file FORM VAT 250 to pay tax at the rate of four percent on the total value of the contract for composition dealers
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40 688201023-07-2018M/s. Coramandel Prescrete Pvt. Ltd., HyderabadCSTDismissed
Movement of goods from one state to another, occasioned by a pre-existing work order placed by their contractees, would constitute inter-State sale
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41 108201213-07-2018M/s. J.R. Seamless Pvt. Ltd.,Ranigunj, SecunderabadVATDismissed
The excess claim of ITC as against the eligible amount is liable for penalty
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42 157201014-11-2018M/s. Mold-Tek Technologies Ltd., HyderabadVATDismissed
The appellant by filing the Form 200B belatedly after the time prescribed under Rule 23(6)(a) has lost its right to file the revised return for claiming the ITC
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43 165201728-08-2018M/s. Gujarat Co-operative Milk Marketing Federation Ltd, HyderabadVATDismissed
Rate of tax for the product AMUL LITE
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44 220201012-03-2019M/s. Uma Traders, MunagalaVATDismissed
No notice needs to be issued by the assessing authority advising or directing him to apply for registration.
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45 541201018-04-2019M/s. Electro Tech Devices, HyderabadVATDismissed
100% penalty for the under-declared tax
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46 161201410-12-2019M/s.APR Constructions Ltd., HyderabadVATRemanded
Tax could not have levied on the tax component of the total amount received or receivable by the dealer by relying on the orders of the Hon’ble High Court for the State of Telangana and the State of Andhra Pradesh in W.P.No.30903 of 2016
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47 787201002-11-2019M/s. United Trading Agency, HyderabadAPGSTDismissed
The products manufactured by the dealer like Vicco tooth paste and tooth powder cannot be regarded as drugs and medicines even though they are manufactured under the drug license as per Entry 37 to the first schedule to the APGST Act, products capable of being use as cosmetics and toiletry preparations including tooth paste, tooth powder etc are excluded from the definition of drugs and medicines.
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48 572201030-09-2019M/s. Bharat Heavy Electricals Limited, HyderabadVATDismissed
A Canteen was run by the dealer supplying food at subsidized rates as a welfare measure for its employees as per the statutory requirements of S.47 of the Factories Act. The primary activity of the dealer is not the criteria but whether the food is supplied for cash or consideration is the criteria for attracting the charging Sec.4(9).
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49 480201016-09-2019M/s. Sri Jayalakshmi Automotives Pvt. LtdAPGSTPartly Dismissed & Partly Remanded
Turnover relating to sales of cars to Canteen Stores Department and Government Departments was taxed at 4% being the concessional rate allowed on these sales by virtue of G.O.Ms.No.68, Revenue, dt.3.2.1997
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50 126201706-08-2019M/s. Telco Construction & Equipment Company, HyderabadVATDismissed
Denying the benefit of composition cannot be termed as clerical or arithmetical errors
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51 682201127-07-2019H.S. Lathwala, BalanagarVATDismissed
The order is considered to be “sufficiently served” if it is left at the registered office of the person or any place of business of that person. The proper meaning of the words “left at the registered office or place of business” as the case may be have to be construed as being left with a responsible person of the dealer.
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52 91201110-12-2019C.S.R.Constructions, HyderabadAPGSTDismissed
The appellant had claimed that being a sub-contractor he was not liable to pay tax on the sub-contract turnover on which the main contractor M/s. SSR Crest Engineers and Constructions Limited. The Hon’ble Tribunal held that the main contractor is exempted from the payment of tax on the turnover sub-contracted to the sub-contractor as per the proviso to Sec 5G of APGST Act. However, there is no provision for any exemption to the sub-contractor if the main contractor paid tax on the total consideration.
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53 35201107-12-2019Ammayapper RoadwaysAPGSTDismissed
The appellant claimed that they had received hire charges from M/s. RMC Ready Mix Ltd., for hiring the transit mixers but there was no transfer of right to use these goods and therefore the impugned transactions are not liable to tax under Section 5E of the APGST Act, ’57. The work order / agreement merely stipulate that four transit mixers are to be placed at the disposal of the hiree for transport of RMC every day. Tribunal held that the appellant had transferred the right to use the goods so as to attract liability to pay tax
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54 53201918-11-2019Kone Elevator India Pvt. Ltd., HyderabadVATDismissed
The appellant had claimed the turnover in respect of design, installation of new elevators as assessable under Section 4(7)(a) r/w. Rule 17(1)(g) as no accounts were maintained. They claim that in respect of AMCs tax should be levied only on the goods portion since separate accounts are maintained. In other words, in the case of supply of new elevator, the appellant claims that books of account were not maintained and therefore their turnover has to be assessed under Rule 17(1)(g) whereas in the case of AMCs, their plea is that they should be taxed only on the supply of spare parts or the goods portion.
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55 223201516-11-2019Huawei Telecommunication (India) Company Pvt. LtdVATPartly Dismissed & Partly Remanded
The appellant had contended the decision of the assessing authority in disallowing the payments made to the sub-contractors as deduction on the ground that the appellant had not maintained the books of account and claimed deduction under Rule 17(1)(g). Once the ad-hoc deduction method is chosen by the dealer himself, there was no provision enabling the assessing authority to deduct the sub-contract turnover from the total turnover.
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56 787201002-11-2019M/s. United Trading Agency, HyderabadAPGSTDismissed
The Hon’ble Tribunal held that the products like Vicco turmeric, Vicco tooth paste, Vicco tooth powder cannot be regarded as drugs and medicines even though they are manufactured under the drug license - as per Entry 37 to the first schedule to the APGST Act, products capable of being use as cosmetics and toiletry preparations including tooth paste, tooth powder etc are excluded from the definition of drugs and medicines
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57 276201116-05-2020M/s. Geo Miller & Company Pvt. LtdVATRemanded
The Hon’ble Tribunal held that on a combined reading of Section 4(7)(a) read with relevant clauses of Rule 17, would show that where books of account are maintained, then out of the total consideration certain deductions are allowed towards labour charges, cost of establishment, consumables, profit relatable to labour etc., as stipulated in clause (e) subject to the condition that such total consideration after deductions shall not be less than the purchase value of the goods as increased by the other expenditure like seigniorage, loading and unloading charges etc., stipulated in Rule 17(1)(d). Further, the Hon’ble Tribunal find in other words that there cannot be a situation where the output tax is lesser than the input tax credit in the case of M/s. Balajee Infratech & Constructions Pvt. Ltd in TA No.63/2019, Dt. 24-03-2020 and accordingly held that the provisions of Section 13(1-A) are clearly not applicable to the case of a works contractor.
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58 1201715-05-2020M/s. Nuclear Fuel ComplexCSTDismissed
The Hon’ble Tribunal held that to file Form ‘F’ is mandatory to claim exemption from tax on movement of goods from one State to another is actually stock transfer and not sale after amendment of Section 6A w.e.f.13-5-2002 by relying on the judgment of the Hon’ble Supreme Court in the case of Ashok Leyland Ltd., vs. State of Tamil Nadu and Another (134 STC p.473).
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59 572201126-03-2020M/s. Airel EngineersVATDismissed
The Hon’ble Tribunal held that no authorization was prescribed to levy of penalty u/S 49(2) of the TVAT act, 2005 before passing order as the prescribed authority is registering authority concerned or assessing authority concerned or inspecting authority concerned under Rule 59(4) of TVAT Rules. Thus, the judgment of the Hon’ble High Court in Sri Balaji Flour Mills, Chittoor Vs. The Commercial Tax Officer-II, Chittoor, (2011) 52 APSTJ 85 was not applicable for passing the order u/s 49(2).
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60 63201924-03-2020M/s. Balajee Infratech & Constructions Pvt. LtdVATPartly Allowed & Partly Dismissed
A works contractor shall pay tax on the value of goods at the time of incorporation of such goods at the rates applicable to the goods under the Act. Thus, in other words the goods incorporated into the works contract are taxed at the scheduled rates. Thus, there cannot be a situation where the output tax is lesser than the input tax credit. Therefore, the provisions of Section 13(1-A) are clearly not applicable to the case of a works contractor.
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61 413201120-03-2020M/s. Malik EnterprisesAPGSTDismissed
The Hon’ble Tribunal held that levy of tax on spare parts during the warranty period was a separate transaction between the distributor and the manufacturer, resulting in sale of parts which is exigible to tax relying the decision of the Hon’ble Supreme Court in the case of Mohd. Ekram Khan & Sons & Another vs. Commissioner of Trade Tax, U.P. Lucknow, (39 APSTJ p.150). Further, it was also observed that the decision in Mohd. Ekram Khan & Sons & Another was referred to a larger Bench in the case of Tata Motors Ltd., vs. The Deputy Commissioner of Commercial Taxes (SPL) and Ors., in Civil Appeal Nos.1822 of 2007 dated 5-2-2019 wherein the Hon’ble Supreme Court observed that they had certain reservations in respect of the observations and legal propositions laid down in that case. However, The Hon’ble Tribunal find that the decision in Mohd. Ekram Khan & Sons & Another case is still hold and had not been stayed or suspended.
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62 369201117-03-2020M/s. Shobha Ano Prints Private LimitedVATDismissed
The Hon’ble Tribunal upheld the orders of the Authority for Clarification and Advance Ruling(ACAR) on clarification of rate of tax on ‘Night Vision Goggles/ Binoculars’ and held that: “the Night Vision Goggles are liable to tax @ 4% in terms of the Item 1 of Entry 113 of the Schedule IV of the TVAT Act and the Night Vision Binoculars are liable to tax @ 14.5%, as they do not fall under any of the entries in Schedules I to IV and VI of the Act.”
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