Search Results for "Central Sales Tax Act, 1956"

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Supreme Court Adjudicates Batch of Appeals Involving Transit Fee Levied by Uttar Pradesh, Uttarakhand and Madhya Pradesh Under Indian Forest Act, 1927. Appeals Arise from Differing High Court Decisions on Validity of Transit Rules Framed Under Section 41.

The Supreme Court addressed a batch of cases concerning the levy of transit fee on forest produce. The matter involved three States: Uttar Pradesh, Ut...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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Supreme Court Allows Filing of Revised Income Tax Returns After Due Date in Amalgamation Case — Holds That NCLT-Approved Scheme Overrides Procedural Timelines Under Income Tax Act. Clause 64(c) of the Scheme Permitting Revised Returns Has Statutory Force and Department Cannot Reject Them as Invalid.

The Supreme Court allowed the appeals filed by M/s Dalmia Power Limited and M/s Dalmia Cement (Bharat) Limited against the judgment of the Division Be...

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High Court of Karnataka Considers Legality of Penalty Imposed Under Section 10(b) of CST Act for Misuse of C-Forms in Cement Industry. Court Examines Whether Penalty is Sustainable When Purchased Goods Are Included in Registration Certificate and Used for Purposes Other Than Manufacturing.

The High Court of Karnataka, Kalaburagi Bench, heard a sales tax appeal and connected revision petitions concerning the levy of penalty under Section ...

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High Court of Karnataka Considers Penalty Under Section 10(b) of CST Act for Alleged Misuse of C-Forms. The Court Examined Whether Penalty is Leviable When Goods Were Covered in Registration Certificate and There Was No Dishonest Intention.

The combined proceeding involved appeals and revision petitions against orders relating to penalty under the Central Sales Tax Act, 1956. Two dealers,...

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High Court of Karnataka Dismisses Revenue's Revision in KVAT Case — Tribunal's Factual Finding on Stock Transfer Not Interfered With. Section 65 of KVAT Act, 2003 does not permit re-appreciation of evidence unless perversity is shown.

The State of Karnataka, represented by the Commissioner of Commercial Taxes, filed a revision petition under Section 65 of the Karnataka Value Added T...

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Bombay High Court Allows Reference in Sales Tax Case — Sale to Purchaser's Branches in Another State Constitutes Inter-State Sale Under Section 3(a) of Central Sales Tax Act, 1956. Movement of Goods from Maharashtra to Vapi and Silvasa Occasioned by Sale, Hence Inter-State Sale.

The applicant, M/s K.C. Metal Industries, a manufacturer and seller of copper strips and bars registered under the Bombay Sales Tax Act, 1959 and the ...

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Supreme Court Considers Validity of Transit Fee Levy on Forest Produce Under Section 41 of Indian Forest Act, 1927. High Court Judgments on Transit Fee Rules Challenged in Batch of Appeals from Uttarakhand, Uttar Pradesh, and Madhya Pradesh.

This batch of cases before the Supreme Court arose from multiple writ petitions challenging the levy of transit fee on forest produce imposed by the S...