Search Results for "Bihar Sales Tax Act"

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Search Results for "Bihar Sales Tax Act"

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High Court

Bombay High Court Dismisses Appeal Against Arbitral Award in Bridge Construction Dispute — No Interference Under Section 37 of Arbitration Act as Award Not Perverse or Contrary to Public Policy. The court upheld the arbitral tribunal's interpretation of contract clauses regarding fixed and variable costs, finding no patent illegality or perversity.

23 Sep 2022

The case involves an appeal under Section 37 of the Arbitration and Conciliation Act, 1996, against a Single Judge's order dismissing a Section 34 pet...

High Court

Bombay High Court Allows Writ Petition Against Settlement Commission in Customs Duty Case — Petitioner's Full Disclosure and Cooperation Justifies Settlement. Settlement Commission's Rejection of Application for Non-Disclosure of Additional Amounts Set Aside as Unreasonable Under Section 127B of Customs Act, 1962.

15 Sep 2022

The petitioner, Mahindra & Mahindra Ltd., is engaged in the manufacture of vehicles in India. It filed four applications before the Settlement Commiss...

High Court

Bombay High Court Allows Works Contractor's Petition Challenging MVAT Assessment on Offshore Platform — Transfer of Property Occurred Outside State of Maharashtra. The court held that the State of Maharashtra lacks jurisdiction to levy tax under the MVAT Act on goods transferred in execution of a works contract on an offshore platform located in the exclusive economic zone, as the transfer of property took place outside the State.

15 Jun 2022

The petitioner, HAL Offshore Ltd., a public limited company and works contractor, challenged an assessment order passed under the Maharashtra Value Ad...

Supreme Court

Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

24 Sep 2021

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

Supreme Court

Supreme Court Rejects Recusal Plea in Land Acquisition Reference. Judge Who Decided Smaller Bench Can Sit in Larger Bench to Reconsider Same Issue as Bias Plea Based on Extrajudicial Factors.

23 Oct 2019

This order arises from a reference to a five-judge Constitution Bench of the Supreme Court of India concerning the interpretation of Section 24 of the...

Supreme Court

Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

28 Mar 2019

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

High Court

Bombay High Court Dismisses Petition Challenging Arbitral Award in Lease Finance Dispute — Depreciation Disallowance and Penalty Recoverable Under Contract. Arbitrator's interpretation of lease clauses upheld as plausible; no interference under Section 34 of Arbitration & Conciliation Act, 1996.

18 Mar 2013

The petitioner, Aditya Birla Chemicals (I) Limited, filed a petition under Section 34 of the Arbitration & Conciliation Act, 1996, challenging an arbi...

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 ...

Supreme Court

Supreme Court Upholds Conviction of Dealer for Obstructing Sales Tax Inspector During Inspection Under MP General Sales Tax Act. Forcible Taking of Account Books for Temporary Inspection Not Seizure; Distinction Between Inspection and Seizure Under Sections 29(2) and 29(3) Clarified.

1 Sep 1969

The dispute arose from a surprise inspection at the shop of appellant Mangat Rai, a dealer under the Madhya Pradesh General Sales Tax Act, 1958. A Sal...

Supreme Court

Supreme Court Dismisses Appeal Against Conviction for Dacoity. Search Conducted Under Section 17 of Bihar Sales Tax Act Deemed Valid as Premises Where Duplicate Accounts Found Qualify as Place of Business Under Section 2(1).

30 Apr 1968

The case arose from a raid conducted by the Superintendent of Commercial Taxes (Intelligence Branch) at the premises of the first appellant, a dealer ...

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