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Supreme Court Dismisses Revenue's Appeals in Karnataka VAT Act Cases on Input Tax Credit Claims. Court Interprets Section 70 to Hold Purchasing Dealers Discharged Burden of Proof Through Genuine Invoices and Payments, Entitling Them to ITC Despite Seller Defaults.

The dispute involved appeals by the State of Karnataka (revenue) against High Court judgments that dismissed revision applications and allowed Input T...

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Supreme Court Allows State's Appeal in Land Acquisition Suit, Restores Dismissal on Limitation Grounds. Suit for Declaration and Compensation Barred by Limitation Under Articles 58 and 72 of Limitation Act, 1963 as Cause of Action Arose in 1987 and Suit Filed in 2003.

The dispute involved a suit filed by the plaintiff against the State of Himachal Pradesh and others seeking declaration, mandatory injunction, and com...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...