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Bombay High Court Holds Canned Pineapple Slices and Fruit Cocktail Preserved in Sugar Syrup Are Not Fresh Fruits Under Entry A-23 of Bombay Sales Tax Act, 1959. Goods subjected to processing and preservation lose their character as fresh fruits and are taxable under the residuary entry.

The case concerns a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Mumbai...

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Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Dismisses EPF Board's Petition Challenging Tribunal's Order Quashing Damages and Interest Levy for Lack of Application of Mind. Levy of damages under Section 14B requires consideration of mens rea or willful default, and interest under Section 7Q must be computed with details.

The Central Board of Trustees, EPF, filed writ petitions challenging an order of the Provident Fund Appellate Tribunal, New Delhi, which quashed an or...

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Bombay High Court Allows Petition Challenging Market Fee on Copra as Not Notified Agricultural Produce Under APMC Act. Explanation to Rule 32(1) of Goa APMC Rules Held Ultra Vires as Copra Not in Schedule to Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963.

The petitioners, Marico Industries Ltd. and Jude Linhares, filed a writ petition before the Bombay High Court at Goa challenging the demand for market...

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Bombay High Court Dismisses Petitions Challenging Local Body Tax Classification. Classification of dealers based on turnover for LBT exemption is valid under Article 14 as it has a rational nexus with the object of the Maharashtra Municipal Corporation Act, 1949.

The petitioners, M/s. Nagpur Distillers Private Limited and M/s. Vidarbha Distillers, are dealers within the meaning of Section 2(16A) of the Maharash...

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Bombay High Court Upholds Levy of Fees on Transporters and Traders Under Essential Commodities Act for Maintenance of Public Distribution System. The court held that the levy under Section 3(3)(f) of the Essential Commodities Act, 1955 is a valid regulatory fee and not a tax.

The judgment involves multiple writ petitions and civil applications challenging the levy of fees on transporters and traders under the Maharashtra Es...

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Bombay High Court Dismisses Petition Challenging Validity of Section 55 of MVAT (Levy and Amendment) Act, 2005 — Purchase Tax on Sugarcane Upheld. Repeal Provision Deleted Before MVAT Act Came Into Force, So Sugarcane Purchase Tax Act Continues.

The petitioner, M/s Vithal Sugar Manufacturing Ltd., a company incorporated under the Companies Act, 1956, filed a writ petition under Article 226 of ...

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Bombay High Court Dismisses Petitions Challenging Entertainment Duty on Amusement Park Admission Fee. Lumpsum Charge for Entry and Entertainment is Subject to Duty Under Bombay Entertainment Duty Act, 1923.

The petitioners, Pan India Paryatan Limited and its director, owned and operated an amusement park in Greater Bombay which opened to the public on 25t...