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Search Results for "BST Act"

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Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Amendment to Section 8(5) of CST Act Cannot Retrospectively Affect Accrued Benefits Under PSI 1993. The Court held that the State Government's power to grant exemption under Section 8(5) of the Central Sales Tax Act, 1956 includes dispensing with Form C/D requirements, and the 2002 amendment is prospective, not affecting vested rights.

12 Feb 2025

The case involves a challenge by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices seeking to withdraw t...

Supreme Court

Supreme Court Dismisses State's Appeal in Sales Tax Exemption Case — Vested Rights Not Affected by Amendment. State Cannot Withdraw Exemption Granted Under Section 8(5) of CST Act for Inter-State Sales Prior to 2002 Amendment.

10 Feb 2025

The case involves appeals by the State of Maharashtra against a High Court judgment that quashed trade circulars and notices issued by the Sales Tax D...

High Court

Bombay High Court Upholds Classification of Bearings as General Bearings Under Entry C-II-146 of Bombay Sales Tax Act, 1959. The court held that bearings not exclusively used in automobiles or tractors are not auto or tractor parts, applying common parlance test.

28 Feb 2017

The case involves three Sales Tax References filed by M/s Kirloskar Oil Engines Ltd. against the Commissioner of Sales Tax, Maharashtra State, under S...

High Court

Bombay High Court Upholds Tribunal's Classification of Non-Ferrous Metal Castings as Ingots Under Entry C-I-29 of Schedule C to Bombay Sales Tax Act, 1959. The court held that aluminum castings manufactured by the respondent are covered by the entry for non-ferrous metal ingots, rejecting the Revenue's contention that they are distinct products.

30 Oct 2015

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales T...

High Court

Bombay High Court Upholds Tribunal's Finding of No Transfer of Property in Ink and Lacquer in Job Work of Plate Making Under Works Contract Act. The court held that ink and lacquer consumed in the process do not constitute transfer of property in goods under Section 2(1) of the Maharashtra Sales Tax on Transfer of Property in Goods Involved in Execution of Works Contracts (Re-enacted) Act, 1989.

25 Oct 2012

The case concerns a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

High Court

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.

12 Aug 2010

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 ...

High Court

Bombay High Court Upholds Classification of Bouquet of Fresh Flowers Under Residuary Entry in Sales Tax Case. Activity of Preparing Bouquets Constitutes Manufacture Under Section 2(17) of Bombay Sales Tax Act, 1959.

15 Jul 2010

The applicant, M/s In Bloom, a florist and decorator, prepared bouquets from fresh natural flowers. To ascertain the tax liability, the applicant appl...

High Court

Bombay High Court Upholds Tribunal's Decision That Insurance Charges Not Part of Sale Price Under CST Act — Parties' Intention Governs Includibility. The court held that insurance charges collected separately and not intended by parties to be part of sale price are not includible under section 2(h) of the Central Sales Tax Act, 1956.

18 Jun 2010

The case involves a reference under section 61(1) of the Bombay Sales Tax Act, 1959, by the Sales Tax Appellate Tribunal, Mumbai, seeking the High Cou...

High Court

Bombay High Court Quashes Reassessment Notices in Sales Tax Case Due to Lack of Reasonable Belief — Reopening Based on Mere Suspicion and Incomplete Information Held Invalid Under Section 35 of Bombay Sales Tax Act, 1959 and Rule 9A of Central Sales Tax (Bombay) Rules, 1957.

15 Apr 2010

The petitioners, Shree Venkateshwara Petro Chemicals Pvt. Ltd. and another, filed a writ petition under Article 226 of the Constitution of India chall...

High Court

Bombay High Court Upholds Tribunal's Classification of Washing Machine as Electronic Appliance Under Bombay Sales Tax Act, 1959 — Department's Reference Dismissed. The court held that an 'Onida Electronics Washing Machine' falls under Entry CII97(b) (electronic appliances) taxable at 4%, not under Entry CII73(a) (electrical appliances) taxable at 15%.

18 Mar 2010

The case involved a reference under Section 61(1) of the Bombay Sales Tax Act, 1959 (BST Act) at the instance of the Commissioner of Sales Tax, Mahara...

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