For the distance of three miles, and in some cases more, international law has conceded an extension of dominion over the seas washing the shores. It is submitted that if the assessment order has not been made within the time prescribed by law, then, that cannot be passed. In these circumstances, such an order cannot be sustained. A further request is made that no coercive measures be initiated for this period of three weeks so that the petitioners will file their appeals, make applications for dispensation and waiver of the condition of pre-deposit. Its applicability has to be tested by applying the above principles and particularly the nexus theory.

All remittance charges levied by Raj Shipping bank shall be borne by Raj Shipping. Therefore, the products sold by the Petitioners, i. It is thus upon fulfillment of these conditions and as set out that it could be said to be a sale in the course of Inter-State trade or commerce. The Petitioner has rightly claimed exemption under clause b of section 41 4 for sales of high speed diesel read with the above Notification dated 30th November, The Department then subsequently released one of the Bank Account of the Petitioner.

These facts have been relied upon to submit before the Court that the petitioner is alleged to have purchased goods and to have consequently claimed a set off though a genuine business of purchase and As a consequence of this discovery, California passed an Act in authorizing the granting of permits to California residents to prospect for oil and gas on blocks of land off its coast under the ocean.

The contention of the investigating officers under the MVAT Act, each sale is liable to tax at every stage is ex-facie erroneous and without any legal basis. Apply for VAT registration using the language of each State. In ordinary terms, since the sales made by the Petitioners are made for consumption by its customers, these would constitute retail sales, and the Petitioners barge would therefore constitute retail outlets for the purpose of the notifications.

The appropriation does not take place at any time after the goods are loaded on tanker trucks.


Case Studies – Marcus Ward Consultancy Ltd

A company runs a very successful on-line mail order company selling sporting goods. In this regard it is asserted that by enacting Section 48 5 the Legislature has placed the Leighton Contractors in turn to fulfill its commitment to the Oil and Natural Gas Corporation Limited, particularly in relation to the pipe-line replacement project – II.

The Assistant Commissioner of Commercial Taxes issued a notice directing the appellant-company to register itself as a dealer under the provisions of the Karnataka Sales Tax Act, Kindly acknowledge acceptance of this award by signing below and returning for our atudy. It is these vessels which require the bunker supplies and which supplies Page 78 of 90 S.

case study mvat

Whereas a Contract between Leighton and Raj Shipping is being prepared to formalise the final details, the broad basis of our Notice of Award to you are as follows:. UK VAT was charged on these sales.

Subsequently, the Respondent No. The material which has been placed on record in the affidavit in reply is prima facie sufficient to provide ample foundation for the action which has been adopted by the State Sales Tax authorities.

The United States Supreme Court decided this case in favour of the United States and against State of Tsudysummarizing its conclusion as follows: It is similar to shop when consumer purchase for self consumption in vehicles. The sovereign state which has the property in the bed of the territorial sea adjacent to British Columbia is Canada.

A very great emphasis has been laid on several judgments of the Hon’ble Supreme Court by inviting our attention to the Sales of Goods Act studu, Sarkar reported in 1 SCR Winner of the Agami Prize for democratising access to law.

case study mvat

That takes place in the territorial waters, which are outside the State of Maharashtra. There has never been any alteration of the limits of the Province of British Columbia pursuant to this Section Page 23 of 90 S. The oil company prepared the shipping bills and invoices and the same are raised on the Petitioners. As has been throughout clarified that in the case of sales tax, it is not necessary that the sale or purchase should take place within the territorial limits of the State in the sense that all the ingredients of sale like the agreement to sell, the passing of title, delivery of goods studdy.


The retail outlet should not be owned by any and oil company.

Case Studies

However, in no event is a set off or refund allowed in excess of the amount of tax actually paid to or received by the Further, the Petitioners tsudy bound to weigh the quantity of motor spirit loaded on to a customer’s vessel, and as stated in both Atiyah supra and Benjamin suprano property will pass in the motor spirits, unless such weighment is completed.

State of BiharAIRSCthe Hon’ble Supreme Court held that although the tax was on a completed sale, one or more of the several ingredients constituting the sale could furnish the connection between the taxing statute and the sale.

The photographs of the filling station in the compilation titled common parlance materials, the position is more than clear what is meant by retail outlet. A LA claimed input tax incurred on the rebuilding of an iconic and unique structure sstudy a devastating fire.

Industries Ltd vs The Joint Commissioner Of Sales on 30 April,

Further, these being mixed questions of law and fact and concerning particular sales, the transactions and dealings between parties to the petition as also others that the writ jurisdiction is not the forum to decide or adjudicate such controversy.

However, even after considering the said details, the investigating officer had issued notice in respect of the Overdraft account with Kotak Mahindra Bank. The majority in this case held as under:.

In these circumstances, such an order cannot be sustained.