SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Search Results for "Statutory purchase"
2750 result(s) found
Found 2750 result(s)
High Court
Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.
29 Apr 2022The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...
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High Court
High Court of Judicature at Bombay Considers Writ Petition Seeking Refund of Stamp Duty on Unexecuted Instrument Under the Maharashtra Stamp Act, 1958. Court examines whether payment of stamp duty without execution of an instrument constitutes a valid charge and whether writ jurisdiction can be invoked for refund beyond the statutory limitation period, focusing on the definition of ‘instrument’ under Section 2(l) and the scheme of Sections 47 and 48.
12 Dec 2025The writ petition raised the question whether the High Court’s extraordinary jurisdiction under Article 226 of the Constitution could be invoked to ...
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High Court
Bombay High Court Allows Refund of Stamp Duty for Unconsummated Transactions Under Section 49 of Maharashtra Stamp Act, 1958 — Petitioner Entitled to Refund Despite Delay in Application. The court held that the limitation period under Section 49 should be liberally construed to avoid unjust enrichment, and that the petitioner's delay in applying for refund was condonable as the transactions never materialized.
21 Sep 2023The petitioner, Vilas Eknath Nandgude, filed six writ petitions challenging orders dated 31 December 2019 passed by the Deputy Inspector General of Re...
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High Court
High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.
16 Feb 2016The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...
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High Court
Bombay High Court Allows Release of Land from Reservation for Primary School Under Section 127 of MRTP Act, 1966 — Landowner's Withdrawal of Consent for TDR Valid Due to Acquiring Body's Delay. The court held that the land reserved for a primary school stood released from reservation as the acquiring body failed to acquire the land within the statutory period, and the landowner's withdrawal of consent for TDR was valid due to the acquiring body's delay.
17 Apr 2024The petitioners, owners of land bearing Gut No. 114 in Village Pimprala, Jalgaon, within the municipal limits of Jalgaon Municipal Corporation, sought...
High Court
Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.
19 Oct 2015The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...
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High Court
Bombay High Court Dismisses Petition Challenging Trade Circulars Restricting CST Exemption to Registered Dealers. State Government Cannot Grant Exemption for Inter-State Sales to Unregistered Dealers Under Section 8(5) of Central Sales Tax Act, 1956 After 2002 Amendment.
30 Aug 2012The petitioners, Prism Cement Limited and its shareholder/director, filed a writ petition challenging three trade circulars issued by the Commissioner...
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Supreme Court
Supreme Court Allows State's Appeals in VAT Input Tax Credit Dispute — Rule 21(8) of Punjab VAT Rules Valid Despite Absence of Specific Enabling Provision in Parent Act at Time of Introduction. Input Tax Credit is a Facility, Not a Vested Right; State Can Restrict ITC on Stock-in-Trade to Reduced Tax Rate.
4 Mar 2025The Supreme Court considered appeals by the State of Punjab against a High Court judgment that had struck down Rule 21(8) of the Punjab Value Added Ta...
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High Court
High Court of Karnataka Hears Writ Petition Against KERC Order on Solar Power Tariff. The Dispute Centers on Whether Commissioning Certificate or Actual Injection of Power Determines Commercial Operation Date Under the Power Purchase Agreement.
22 May 2023The petitioner, a solar power developer, challenged an order of the Karnataka Electricity Regulatory Commission (KERC) that denied a higher tariff by ...
- 17
