Search Results for "Bombay Sales Tax Act 1959"

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Bombay High Court Dismisses Petition Challenging Retrospective Amendment to Sales Tax Incentive Scheme. Retrospective Operation of Section 41B of Bombay Sales Tax Act and Rule 31AA Upheld as Valid and Not Violative of Vested Rights.

The petitioners, M/s. Prasad Power Control Pvt. Limited and its director, challenged the constitutional validity of Section 41B of the Bombay Sales Ta...

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Bombay High Court Upholds Tax-Free Status of Bagasse as Agricultural Produce Under Bombay Sales Tax Act. Sale of Bagasse, a Residue of Sugarcane, is Exempt from Tax Under Section 5 and Schedule Entry A-44 of the BST Act, 1959.

The case involves two Sales Tax References (No. 6 of 2009 and No. 68 of 2009) filed by the Commissioner of Sales Tax, Maharashtra State, against M/s. ...

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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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Bombay High Court Rules Against Export Tax Exemption for Helium Gas Supplied to ONGC at Mumbai High. Sales to ONGC at Mumbai High Not Exports Under Section 5(1) Central Sales Tax Act as Mumbai High Is Not a Foreign Destination.

The case involves a sales tax reference under Section 61(4) of the Bombay Sales Tax Act, 1959, arising from a decision of the Maharashtra Sales Tax Tr...

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Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...

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Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...