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Supreme Court Allows State's Appeal in Sales Tax Dispute: Oxygen Used in Steel Manufacturing Held Not 'Raw Material' for Concessional Tax Rate. Court Restores Assessment Order Levying 3% Tax on Oxygen Sold to Tata Steel Under Section 13(1)(b) of Bihar Finance Act, 1981.

The Supreme Court of India allowed the appeals filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had held that o...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

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Supreme Court Upholds Division Bench Judgment on Interpretation of Section 24 Proviso in Land Acquisition Act. The proviso to Section 24 of the 2013 Act governs Section 24(2), not Section 24(1)(b), as held in Delhi Metro Rail Corporation v. Tarun Pal Singh.

The Supreme Court dismissed the appeals challenging the Division Bench judgment in Delhi Metro Rail Corporation v. Tarun Pal Singh, which held that th...