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Supreme Court Allows Married Daughter's Claim for Compassionate Appointment as Fair Price Shop Dealer. Exclusion of married daughter from definition of 'family' in G.O. No. 6 of 2019 held ultra vires the 2016 Order and unconstitutional under Articles 14 and 15 of the Constitution.

The appellant, Kulsum Nisha, is the married daughter of Smt. Badrun Nisha, who was the dealer of a fair price shop in village Aariyawan, District Amet...

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Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

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High Court of Karnataka Quashes Reassessment Orders Against Corporate Dealers in KVAT Cases; Holds Inter-Branch Transfers Not Taxable as Sale. Branch Registration Under Section 38(6) Does Not Create Separate Legal Personality for Levy of VAT.

The batch of writ petitions was filed by corporate entities, including M/s Wipro Enterprises (P) Ltd and M/s Chamundeshwari Build Tech Pvt. Ltd, chall...

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Supreme Court Allows Dealer's Appeal in Sales Tax Dispute Over Free Warranty Replacement of Defective Parts. The Court Held That Free Replacement Under Warranty Does Not Constitute a Sale Under Section 4(1) of the Sale of Goods Act, 1930, as Consideration Is Already Included in the Original Sale Price.

The Supreme Court considered a batch of appeals concerning the liability to sales tax on free replacement of defective parts in motor vehicles during ...

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Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...