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Bombay High Court Upholds Tribunal's Decision That Ice Cream Is Not 'Sweet and Sweetmeats' Under Bombay Sales Tax Act, 1959. Ice cream is a distinct commodity not covered by Notification Entry 374 for reduced tax rate under Schedule Entry C-II-35(1).

The case concerns M/s. Vadilal Dairy International Ltd., a registered dealer and manufacturer of ice cream under the Bombay Sales Tax Act, 1959. The G...

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Bombay High Court Pronounces on MSEDCL's Challenge to Order Permitting Single Point Supply to Condominium Under Section 127 Electricity Act. Appellate Authority Allowed Developer to Supply Electricity to Unit Holders through HT Connection Without Individual Connections.

The dispute pertains to the legality of single point electricity supply to a condominium complex known as Great Eastern Plaza in Pune. The petitioner,...

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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.

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...

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Writ Appeals Filed by Tea and Coffee Plantation Companies Against Denial of Input Tax Credit on Cultivation Inputs under Karnataka Value Added Tax Act, 2003. Issue: Whether Cultivation Inputs Eligible for Tax Credit Under Section 10(2) Read with Section 2(6) and 2(19) of the Act.

The appeals arose from reassessment orders passed under the Karnataka Value Added Tax Act, 2003, denying input tax credit to tea and coffee plantation...

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Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...