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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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Supreme Court Dismisses Assessee in Income Tax Appeal Over TDS Disallowance. Disallowance of Rs. 57,11,625 upheld under Section 40(a)(ia) of Income Tax Act, 1961 as assessee failed to deduct tax at source on payments exceeding Rs. 20,000 per goods receipt to truck operators under Section 194C.

The dispute arose from an income tax assessment for the year 2005-2006 involving Shree Choudhary Transport Company, a partnership firm engaged in tran...

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Bombay High Court Allows Reference in Sales Tax Case, Holding Tribunal Must Adjudicate on Exim Scrips Levy Despite Ground Not Raised in Appeal Memo. Section 55 of Bombay Sales Tax Act, 1959 Confers Wide Appellate Powers to Consider Any Necessary Ground.

The case involves two Sales Tax References filed by M/s Bombay Dyeing & Mfg. Co. Ltd. against the Commissioner of Sales Tax, Maharashtra State. The ap...

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Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

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Bombay High Court Dismisses Petition Seeking Declaration of Settlement Discharge in Sales Tax Dues. Settlement Not Binding on Tax Authorities Without Formal Acceptance Under Bombay Sales Tax Act, 1959.

The petitioner, Pradip Nanjee Gala, as Karta of a Hindu Undivided Family, filed a writ petition seeking a declaration that a settlement arrived at wit...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...