Search Results for "central sales tax"

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Search Results for "central sales tax"

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High Court

High Court of Karnataka Allows Revision Petitions in CST Act Penalty Case — Non-Furnishing of Form-H Declaration for Export Sales. The Court held that penalty under Section 9(2) of the CST Act read with Section 63 of the KVAT Act cannot be imposed when the assessee had exported the goods and the failure to furnish Form-H was due to the death of the assessee and subsequent inability to obtain the declaration from the foreign buyer.

27 Aug 2015

The petitioner, E. Ramamurthy, was a dealer engaged in the extraction and sale of iron ore. He died on 05.08.2006, after the relevant assessment perio...

Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Amendment to Section 8(5) of CST Act Cannot Retrospectively Affect Accrued Benefits Under PSI 1993. The Court held that the State Government's power to grant exemption under Section 8(5) of the Central Sales Tax Act, 1956 includes dispensing with Form C/D requirements, and the 2002 amendment is prospective, not affecting vested rights.

12 Feb 2025

The case involves a challenge by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices seeking to withdraw t...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

12 Feb 2021

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

High Court

Bombay High Court Dismisses Petition Challenging Discriminatory Sales Tax Rules Under Article 226. Held that Rule 31B and Rule 31AA of the Bombay Sales Tax Rules, 1959 operate in different contexts and do not violate Article 14 of the Constitution.

24 Jan 2017

The petitioners, M/s Graphite India Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High C...

High Court

Bombay High Court Dismisses Petition of Kerosene Dealers' Association Challenging Inclusion of VAT in Ceiling Price. State's Power to Fix Maximum Price Including Taxes Upheld Under Essential Commodities Act, 1955.

10 Sep 2015

The petitioners, Mumbai Kerosene Dealers' Association and its members, who are wholesale kerosene dealers holding licences under the Maharashtra Keros...

High Court

High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

30 Apr 2014

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

High Court

Bombay High Court Dismisses Monsanto's Petition on Seed Supply as Sale, Allows Subway's Petition on Franchise as Service. Court Holds That Impregnated Seed Supply is Sale of Goods Under Maharashtra Value Added Tax Act, 2002, While Franchise Agreement is Not a Deemed Sale of Intellectual Property Rights.

11 Aug 2016

The Bombay High Court adjudicated two writ petitions tagged together, raising the common issue of whether certain transactions were liable to service ...

High Court

Bombay High Court Allows Writ Petition Challenging Pre-deposit Condition for Appeal Under MVAT Act — Petitioner's Appeal to Be Heard Without Further Pre-deposit as Amount Already Deposited Exceeds 10% of Disputed Tax. The court held that the appellate authority has discretion to waive or reduce the pre-deposit under Section 26(6) of the Maharashtra Value Added Tax Act, 2002, and the condition was unreasonable given the substantial amount already deposited.

8 Nov 2019

The petitioner, VVF (India) Limited, a public limited company engaged in the manufacture and sale of oleo-chemicals and personal care products, filed ...

High Court

High Court of Bombay Considers Service Tax Demand on Repair and Maintenance of Roads and Runways. The petition challenged the order-in-original classifying road repair under taxable service and imposing tax, interest, and penalties under the Finance Act, 1994, with the court examining the impact of retrospective exemption under the Finance Act, 2012.

18 Jul 2016

The petitioner, a company incorporated under the Companies Act, 1956, engaged in construction, repair, and maintenance of roads and runways, held serv...

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