Bombay High Court Hears Constitutional Challenge to Service Tax on Advocates. The Levy Under Section 65(105)(zzzzm) of the Finance Act, 1994 is Challenged as Ultra Vires Articles 14, 19(1)(g), and 265 of the Constitution.
15 Dec 2014...
Search Results for "Bombay Sales Tax Act 1959"
290 result(s) found
Found 290 result(s)
High Court
Bombay High Court Answers Reference Against Assessee in Sales Tax Case — Delivery Orders Not Documents of Title. Delivery orders issued by bankers against airways bills are not documents of title to goods and are not negotiable under section 2(4) of the Sale of Goods Act, 1930.
22 Jul 2005The judgment involves multiple Sales Tax References under the Bombay Sales Tax Act, 1959, where the common question of law was whether delivery orders...
- 104
High Court
Bombay High Court Allows Cooperative Bank's Writ Petition Against Sales Tax Tribunal's Refusal to Entertain Appeal Under Section 55 of Bombay Sales Tax Act, 1959 — Tribunal Directed to Decide Appeal on Merits
7 Apr 2014The petitioner, Shikshak Sahakari Bank Limited, a cooperative bank registered under the Maharashtra Cooperative Societies Act, 1960, filed a writ peti...
- 210
Supreme Court
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.
20 Aug 1968The dispute arose out of assessment proceedings under the Madras General Sales Tax Act, 1959, read with the Central Sales Tax Act, 1956, concerning th...
- 79
High Court
Bombay High Court Dismisses Petitions Challenging Sales Tax on Furnace Oil Used as Fuel in Manufacturing. Furnace Oil Used as Fuel is Not 'Raw Material' or 'Input' for Production, Hence Not Exempt from Sales Tax Under Bombay Sales Tax Act, 1959.
21 Feb 2006The judgment pertains to a batch of writ petitions filed before the Bombay High Court challenging the levy of sales tax on furnace oil used by the pet...
- 69
High Court
- 46
High Court
Bombay High Court Quashes Tribunal Order Refusing Restoration of Sales Tax Appeal Withdrawn Under Amnesty Scheme. Court Holds Rule 61 of Bombay Sales Tax Rules, 1959 Applies Only to Dismissals in Default/Ex-parte, Not to Voluntary Withdrawals for Scheme Benefits, and Trade Circulars Under MKNY Scheme Do Not Impose Time Limit for Restoration.
9 Sep 2005The case involved a writ petition filed under Article 226 of the Constitution of India by an assessee company against the Maharashtra Sales Tax Tribun...
- 49
High Court
Bombay High Court Dismisses Revenue's Delay Condonation Applications in MVAT Appeals Due to Lack of Sufficient Cause. The court held that internal administrative delays and filing of Special Leave Petition do not constitute sufficient cause for condonation of delay under Section 27 of the Maharashtra Value Added Tax Act, 2002.
19 Jul 2016The Revenue (Additional Commissioner of Sales Tax) filed three Notices of Motion seeking condonation of delay in preferring appeals under Section 27 o...
- 190
High Court
Bombay High Court Restricts Provisional Attachment to Disputed Amount in MVAT Act Case — Section 48(5) Constitutional Challenge Rejected. Court holds that attachment under Section 35 must be proportionate, and directs respondents to limit attachment to Rs.1.81 crores.
30 Apr 2012The petitioner, M/s. Premium Paper and Board Industries Ltd., a registered dealer under the Maharashtra Value Added Tax Act, 2002 (MVAT Act) and the C...
- 41
High Court
Bombay High Court Upholds Validity of Assessment Orders Issued in Trade Name Despite Proprietor's Participation — Estoppel by Conduct Bars Challenge to Notice. The Court held that assessment orders are not non-est merely because notices were issued in the trade name, as the proprietor participated in proceedings without objection.
15 Mar 2016The case involves multiple sales tax references filed by the Commissioner of Sales Tax against M/s. Klip Nail Care and other respondents. The common q...
- 130
