Search Results for "sales tax turnover"

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Search Results for "sales tax turnover"

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Supreme Court

Supreme Court Allows Union of India's Appeals in Service Tax on Lottery Tickets Case — Holds That Service Tax on Promotion, Marketing, and Sale of Lottery Tickets Is Within Parliament's Competence Under Entry 97 List I Read With Article 248 of the Constitution, and Not Exclusively Within State's Domain Under Entry 62 List II. The Court upheld the constitutional validity of amendments to the Finance Act, 1994 levying service tax on services related to lotteries, reversing the Sikkim High Court's decision.

3 Mar 2025

The Supreme Court, in a batch of appeals led by Union of India v. Future Gaming Solutions Pvt. Ltd., considered the constitutional validity of amendme...

Supreme Court

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.

4 May 2023

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 ...

High Court

Bombay High Court Allows Liquidator's Petition Against Service Tax Demand on Deemed Sale Transaction. VAT Already Levied on Same Transaction Under MVAT Act Precludes Service Tax Under Finance Act, 1994.

12 Oct 2022

The petitioner, Nayana Premji Savala, as Liquidator of Swire Oilfield Services India Private Limited (company in liquidation), filed a writ petition c...

Supreme Court

Supreme Court Partly Allows Appeals in Income Tax Dispute Over Disallowance of Fees and Taxes Under Section 40(a)(iib) of Income-tax Act, 1961. The Court upheld the High Court's finding that gallonage fee, licence fee, and shop rental for FL9 licences were disallowable as exclusive levies on a State Government undertaking, while those for FL1 licences were not exclusive, and surcharge on sales tax and turnover tax were not fees or charges under Section 40(a)(iib) of the Income-tax Act, 1961.

3 Jan 2022

The appeals arose from a common judgment of the High Court of Kerala in income tax matters involving Kerala State Beverages Manufacturing & Marketing ...

Supreme Court

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.

3 Dec 2020

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

High Court

Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

6 Dec 2019

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

High Court

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.

16 Apr 2019

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...

High Court

High Court of Karnataka Dismisses Petitions Challenging Amendment to Section 10(3) of KVAT Act, 2005 — Restriction on Input Tax Credit for Inter-State Purchases Upheld. The court held that the amendment is a valid legislative measure to prevent tax evasion and does not violate Article 14 of the Constitution.

29 Mar 2016

The case involves a batch of writ petitions filed by various companies, including Sonal Apparel Private Limited and Hindustan Coca Cola Beverages Priv...

High Court

Bombay High Court Upholds Tribunal in Sales Tax Reference — Activity on Customer's Goods Not Manufacture. Processing of customer-supplied goods constitutes works contract, not manufacture, under Bombay Sales Tax Act, 1959, and purchase tax under Section 13AA is not leviable.

30 Apr 2010

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Revenue, against the judgment of the Mahar...

Supreme Court

Supreme Court Allows Revenue's Appeal Against High Court Decision Quashing Assessment Proceedings, Holding Limitation Under Section 10 of Madhya Bharat Sales Tax Act Not Applicable to Pending Proceedings. Assessment Proceedings Commenced by Filing Return Remain Pending and Notice Under Section 8(2) is Continuation Thereof, Not Barred by Three-Year Period.

24 Nov 1967

The respondent, a registered dealer under the Madhya Bharat Sales Tax Act, 1950, filed its quarterly returns for the year 1958-59 disclosing inter-Sta...

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