Search Results for "Sales Tax Exemption"

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Bombay High Court Dismisses Appeal Under Section 37 of Arbitration Act in Demurrage Dispute, Upholding Concurrent Findings Below. Clause 10(v) Held to Create Direct Liability for Demurrage, Not Indemnity, and Counterclaim for Option Cargo Damages Rejected.

The dispute arose from a coal supply contract dated 18 September 1999 between the appellant, an Indian company, and the respondent, an Australian comp...

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Supreme Court Partially Allows Appeal in Arbitration Dispute Over Construction of World's Highest Railway Bridge. Division Bench's Interference with Concurrent Findings of Arbitral Tribunal and Single Judge Set Aside for Exceeding Section 37 Scope.

The appeal arises from a dispute between Konkan Railway Corporation Limited (appellant) and Chenab Bridge Project Undertaking (respondent) concerning ...

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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.

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...

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Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

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Supreme Court Allows State's Appeal, Sets Aside High Court Judgment in Punjab Sales Tax Case Over Deduction on Cotton Seed Sales. Cotton Seeds Obtained After Ginning Held Not Same as Unginned Cotton for Purchase Turnover Deduction Under Section 5(2)(a)(vi) of Punjab Sales Tax Act, 1948.

The Supreme Court considered whether a dealer was entitled under the Punjab Sales Tax Act, 1948 to deduct from his purchase turnover the sale price of...

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Supreme Court Upholds Medical Practitioner in Sales Tax Dispute Over Dispensing Medicines. The Supreme Court held that mixing drugs as per prescription does not constitute manufacture under U.P. Sales Tax notification, exempting the doctor from single-point tax.

The dispute arose under the U.P. Sales Tax Act, 1948, concerning the levy of single-point tax on medicines dispensed by a medical practitioner. The re...

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Supreme Court Upholds Union’s Excise Duty Demand on Steel Wires; Manufacturer’s Challenge Dismissed. Interpretation of Item 26AA of Central Excise Act as a Rate of Duty, Not Dependent on Origin of Raw Material, Confirmed.

The case arose from the imposition of excise duty under the Central Excises and Salt Act, 1944, on steel wires manufactured by the appellant, J.K. Ste...