Search Results for "common parlance"

221 result(s) found

Scroll Down To Discover

Found 221 result(s)

© Image Copyrights Juris Services & Technology

Taxation Provisions: Section 17(2)(viii) and Rule 3(7)(i) of Income Tax Act. Navigating the Boundaries of Legislative Delegation and Ensuring Equity in Taxation

Income Tax Act, 1961 - Sections 17(2)(viii) and Rule 3(7)(i) - Constitutionality - Taxation of Fringe Benefits or Amenities - Essential Legislative Fu...

© Image Copyrights Juris Services & Technology

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 ...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

© Image Copyrights Juris Services & Technology

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...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Revenue's Appeal in Gypsum Board Tax Classification Case. Holds that Gypsum Board Falls Under 'Gypsum in All Its Forms' Entry in Rajasthan VAT Act, Taxable at 4%.

The Supreme Court allowed the appeals filed by the Additional Commissioner (Legal), Commercial Taxes, Rajasthan and another against the judgment of th...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

© Image Copyrights Juris Services & Technology

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. ...