Search Results for "Orissa Sales Tax Act, 1947"

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Search Results for "Orissa Sales Tax Act, 1947"

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Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Reimbursement Dispute — Clarifies That Sales Tax on Works Contracts Is Levied on Goods Component, Not on Completed Items of Work. Clause 45.2 of GCC Does Not Apply When Tax Is on Transfer of Property in Goods Involved in Works Contract.

5 Jun 2020

The Supreme Court allowed the appeal filed by the State of Orissa against the judgment of the Orissa High Court. The dispute arose from works contract...

Supreme Court

Supreme Court Partially Allows Public Sector Company's Appeal in Sales Tax Dispute — Penalty Quashed and Dealer Finding Set Aside. Supply of Building Materials to Contractors at Agreed Price Constitutes Sale but Mere Excess Over Cost Does Not Prove Profit Motive; Bona Fide Belief Exempts From Penalty Under Orissa Sales Tax Act, 1947.

4 Aug 1969

Hindustan Steel Ltd., a Government of India undertaking incorporated under the Indian Companies Act, 1913, was erecting factory buildings, residential...

High Court

Bombay High Court Upholds Tribunal's Interpretation of First Proviso to Section 33(4A) of Bombay Sales Tax Act, 1959 in Sales Tax References. The court held that the first proviso to Section 33(4A) does not require the assessing authority to record a finding of wilful non-disclosure or fraud before invoking the extended period of limitation.

12 Aug 2010

The judgment involves two Sales Tax References under Section 61(1) of the Bombay Sales Tax Act, 1959. In STR No.19/2003, the Commissioner of Sales Tax...

Supreme Court

Supreme Court Allows Assessee's Appeals; Profits from Sale of Gold and Shares Held Capital Receipts Not Taxable as Income. Court Rules Transactions Were Realisation of Investment, Not Adventures in Nature of Trade, and High Court Erred in Treating Tribunal's Finding as Unreviewable Fact.

1 Sep 1969

The appeals arose from references under Section 66(2) of the Income Tax Act, 1922 concerning the assessee, a large landholder, who had inherited subst...

High Court

Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

8 Apr 2010

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

Supreme Court

Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

19 Sep 2022

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

High Court

Madras High Court Considers Tax Revision Against Tribunal Order Restoring Equal Addition and Penalty Under TNVAT Act, 2006. Taxpayer Argues Stock Variation Computed from Notional Trading Method Without Physical Verification Cannot Sustain Penalty Under Section 27(3)(c).

6 Jul 2026

The case involved a tax revision petition filed by M/s. Vista Garments, a registered dealer under the CGST Act, 2017, engaged in manufacturing hosiery...

Supreme Court

Supreme Court Allows Appeals of Revenue Authorities in Stamp Duty Undervaluation Cases — Revisional Powers Under Section 47A of Indian Stamp Act, 1899 Upheld. The Court held that the limitation period for suo motu revision by the Chief Controlling Revenue Authority is five years from the date of the order, not from the date of registration.

1 Jan 2020

The Supreme Court of India heard a batch of civil appeals arising from orders of the Madras High Court concerning the interpretation of Section 47A of...

Supreme Court

Supreme Court Hears Appeals Against High Court Quashing of Tax Assessment in Inter-State Gas Sale Dispute. State Imposed Tax on Sale of Natural Gas Extracted Under Production Sharing Contract, High Court Quashed Assessment and Directed Refund.

1 Jan 1970

The Supreme Court of India heard a group of civil appeals filed by the State of Uttar Pradesh against the judgment of the Allahabad High Court, Luckno...

Supreme Court

Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

1 Aug 2026

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

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