Search Results for "Tamil Nadu General Sales Tax Act"

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Bombay High Court Allows Cooperative Bank's Writ Petition Against Sales Tax Tribunal's Refusal to Entertain Appeal Under Section 55 of Bombay Sales Tax Act, 1959 — Tribunal Directed to Decide Appeal on Merits

The petitioner, Shikshak Sahakari Bank Limited, a cooperative bank registered under the Maharashtra Cooperative Societies Act, 1960, filed a writ peti...

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Supreme Court Allows Appeal in Sales Tax Classification Dispute — Maize Starch Held Exempt as Product of Millets Under Tamil Nadu General Sales Tax Act, 1959. Exemption Notification Prevails Over General Taxation Entry for 'Starch of Any Kind'.

The appellant, Santhosh Maize & Industries Limited, a dealer in maize starch since 1975, was registered under the Tamil Nadu General Sales Tax Act, 19...

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Madras High Court Dismisses Bank's Challenge to Sales Tax Recovery, Holds Crown Debt Prevails Over Bank's Lien. Priority of State's statutory dues under Section 26 of Tamil Nadu General Sales Tax Act, 1959 over bank's contractual lien on fixed deposits is upheld.

The petitioner, Oriental Bank of Commerce, a public sector bank, had extended credit facilities including packing credit and overdraft to the third re...

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High Court of Karnataka Quashes Service Tax Demand on Payment Aggregator Services for FY 2015-16. Services Provided by FIS Payment Solutions to Acquiring Banks for Settlement of Card Transactions Held Not Taxable as 'Business Auxiliary Service' Under Finance Act, 1994.

The petitioner, FIS Payment Solutions and Services India Private Limited, a company incorporated under the Companies Act, 1956, provides payment aggre...

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Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...

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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...