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Bombay High Court Heard Arguments on Reference Regarding Resale Claim for HDPE Bags Under Bombay Sales Tax Act, 1959, Section 15A. Sale of Packing Material May Be Separate or Integrated; Assessing Authority Must Ascertain True Nature of Transaction Based on Facts.

The High Court of Judicature at Bombay dealt with three sales tax references concerning the resale claim of packing material (HDPE bags) used in the s...

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Supreme Court Upholds Assessee's Exclusion of Sale Proceeds from Turnover in Central Sales Tax Case. Isolated Sale of Discarded Fixed Assets Not Considered Part of Dealer's Business Activity Under Section 2(b) of Central Sales Tax Act, 1956.

The dispute arose out of assessment proceedings under the Madras General Sales Tax Act, 1959, read with the Central Sales Tax Act, 1956, concerning th...

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Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

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WRIT PETITION NO.730 OF 2009

The four writ petitions arose from income tax assessment proceedings concerning the transfer of shares of Idea Cellular Limited (formerly Birla Commun...

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WRIT PETITION NO.2031 OF 2018

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

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Bombay High Court Dismisses Revenue's Appeal in Slump Sale Case. Transfer of IMFL Business as Going Concern Not Subject to Capital Gains Tax Under Income Tax Act, 1961.

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITAT)...