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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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High Court of Karnataka Considers Challenge to State Notification Fixing Sugarcane Price Despite Central FRP Under Essential Commodities Act. Section 6 of the EC Act Grants Overriding Effect to Central Orders Over Inconsistent State Enactments.

Multiple writ petitions were filed before the High Court of Karnataka challenging the state government's notification fixing sugarcane price and the c...

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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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High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

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Madras High Court Allows Writ Petitions Challenging Customs Duty Demand on Vessels Imported Prior to Notification. Condition No.82 of Notification 12/2012-Cus. Cannot Be Applied Retrospectively to Vessels Imported Before Its Effective Date.

The petitioner, The Great Eastern Shipping Company Ltd., imported two vessels, 'Jag Rishi' and 'Jag Rahul', prior to 17.03.2012. On 17.03.2012, the Ce...

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Bombay High Court Allows Writ Petition Challenging Rejection of Exemption for Warehousing of Tea as Agricultural Produce under GST. Tea stored in 50 kg bags after standard processing is 'agricultural produce' eligible for exemption under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

The petitioner, Nutan Warehousing Company Pvt. Ltd., is a company incorporated under the Companies Act, 1956, engaged in the business of warehousing, ...

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High Court Allows Revision in Luxury Tax Case: Society Running Marriage Hall Not Liable for Luxury Tax on Rent Received. Karnataka Tax on Luxuries Act, 1979 does not apply to letting out of marriage hall for functions as it is not a 'luxury' provided to customers.

The petitioner, Sri Veerashaiva Sangha (R), is a society registered under the Karnataka Societies Registration Act, 1961. Its only asset is a Kalyana ...

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Writ Petition Before Bombay High Court Challenging Interest Imposed Under Section 30(4) of Maharashtra Value Added Tax Act, 2002 for Pre-Amendment Periods. Dispute Concerned Whether Dealer Liable for Interest for Years 2005-06 to 2007-08 Under Provision Effective from 1 July 2009.

The petitioners, M/s. Taurus Auto Dealers Pvt. Ltd. and its director, filed a writ petition under Article 226 of the Constitution challenging an order...