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Bombay High Court Upholds Classification of Nescafe Premix as Coffee Under Entry 3 of Schedule C Part II of Bombay Sales Tax Act, 1959. Product 'Coffee and Instant Drinks Nescafe Premix' Held Not Covered by Entry 18(2) (Beverages) Based on Common Parlance Test and Predominant Ingredient.

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

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Supreme Court Allows Appeal in Sales Tax Classification Dispute — Maize Starch Held Exempt as Product of Millets Under Tamil Nadu General Sales Tax Act, 1959. Exemption Notification Prevails Over General Taxation Entry for 'Starch of Any Kind'.

The appellant, Santhosh Maize & Industries Limited, a dealer in maize starch since 1975, was registered under the Tamil Nadu General Sales Tax Act, 19...

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Bombay High Court Upholds Constitutional Validity of Section 234E of Income Tax Act, 1961 — Levy of Fee for Late Filing of TDS Returns is Valid. The Court held that the fee under Section 234E is compensatory in nature and not a penalty, and does not violate Article 14 of the Constitution.

The petitioners, a practising Chartered Accountant and others, filed a writ petition under Article 226 of the Constitution of India challenging the co...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Case for Notified Person Under Special Court Act. Interest under Sections 234A, 234B, and 234C of Income Tax Act, 1961 not chargeable due to assets being vested in Custodian.

The case involves an appeal by the Commissioner of Income Tax against the decision of the Income Tax Appellate Tribunal which held that the assessee, ...