Search Results for "Kerala General Sales Tax Act"

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Search Results for "Kerala General Sales Tax Act"

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Supreme Court

Supreme Court Dismisses Amalgamated Company's Claim for Set-Off of Losses Under Kerala Agricultural Income Tax Act, 1991. The court held that set-off under Section 12 is permissible only by the assessee who suffered the losses, and the amalgamating company, having ceased to exist, cannot transfer this benefit to the successor amalgamated company, as no statutory provision supports such claim.

13 Apr 2026

The dispute arose from five civil appeals consolidated before the Supreme Court, involving the appellant, an amalgamated company, and the respondent, ...

High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

19 Jan 2026

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

Supreme Court

Supreme Court Dismisses Appeals by Heinz India and GSK, Classifies Nycil Prickly Heat Powder as Medicated Talcum Powder Under Sales Tax Acts. Product Held Not to Be Medicine Despite Medicinal Properties Due to Specific Statutory Entries Including Medicated Talcum Powder Under Entry 127 of KGST Act and Toilet Powder Under Entry 1(iii) of TNGST Act.

4 May 2023

The Supreme Court dealt with appeals concerning the classification of Nycil Prickly Heat Powder under the Kerala General Sales Tax Act, 1963 (KGST Act...

Supreme Court

Supreme Court Allows State Appeals in Property Mutation and Sales Tax Recovery Case — High Court's Direction to Delete Adverse Entries and Mutate Property Set Aside. The Court held that the High Court exceeded its writ jurisdiction by directing mutation without considering the State's statutory charge under the Himachal Pradesh Value Added Tax Act, 2005.

28 Apr 2023

The Supreme Court heard two sets of civil appeals filed by the State of Himachal Pradesh and its officers against a judgment of the Himachal Pradesh H...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

Bombay High Court Allows Writ Petition by Secured Creditor Against Tax Recovery Attachment — Priority of Secured Creditor Over Crown Debts Upheld Under SARFAESI Act. The court held that Section 26E of the SARFAESI Act gives priority to secured creditors over income tax dues, and the attachment order passed after creation of security interest is void.

28 Jul 2021

The petitioner, Edelweiss Asset Reconstruction Co. Ltd., a securitization and asset reconstruction company registered under the SARFAESI Act, 2002, fi...

Supreme Court

Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.

19 Aug 2020

The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...

High Court

Bombay High Court Upholds Classification of Hard-Anodised Utensils Under Residual Entry in Sales Tax Reference. Hard-Anodised Utensils Held Not Classifiable as Aluminium Utensils Under Entry C-II-17 of Schedule E of Bombay Sales Tax Act, 1959, But Under Residual Entry C-II-46A.

22 Nov 2016

The case involves two Sales Tax References under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of Meera Metal Industries (the applican...

High Court

Bombay High Court Dismisses Petition of Kerosene Dealers' Association Challenging Inclusion of VAT in Ceiling Price. State's Power to Fix Maximum Price Including Taxes Upheld Under Essential Commodities Act, 1955.

10 Sep 2015

The petitioners, Mumbai Kerosene Dealers' Association and its members, who are wholesale kerosene dealers holding licences under the Maharashtra Keros...

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