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Search Results for "sales tax turnover"

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Supreme Court

Supreme Court Dismisses Appeals of Tea Blending Units Seeking Sales Tax Exemption Under West Bengal Incentive Scheme. Blending of Tea Held to be Manufacture but Exemption Denied for Non-Compliance with Procedural Requirements of Obtaining Eligibility Certificates Under Section 39 of West Bengal Sales Tax Act, 1994.

12 May 2023

The Supreme Court dismissed a batch of appeals filed by tea blending units against the judgment of the Calcutta High Court which denied them sales tax...

Supreme Court

Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957.

4 Dec 2019

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with th...

High Court

Bombay High Court Upholds Tax-Free Status of Bagasse as Agricultural Produce Under Bombay Sales Tax Act. Sale of Bagasse, a Residue of Sugarcane, is Exempt from Tax Under Section 5 and Schedule Entry A-44 of the BST Act, 1959.

16 Aug 2016

The case involves two Sales Tax References (No. 6 of 2009 and No. 68 of 2009) filed by the Commissioner of Sales Tax, Maharashtra State, against M/s. ...

High Court

High Court of Karnataka Allows Writ Petition in VAT Discount Deduction Case — Reassessment Order Set Aside Following Binding Precedent. The court held that discounts allowed to customers after sale via credit notes are deductible under Section 30 of the KVAT Act read with Rule 31 of the KVAT Rules, and the reassessment under Section 39(2) was barred by limitation.

16 Feb 2016

The petitioner, M/s Pratham Motors Private Limited, a dealer in cars, filed writ petitions under Articles 226 and 227 of the Constitution of India cha...

High Court

Bombay High Court Allows Set-Off Under Rule 41D for Export Sales of Exempted Pens. The court held that exemption notifications under Section 41 of the Bombay Sales Tax Act, 1959 do not bar the claim for set-off under Rule 41D of the Bombay Sales Tax Rules, 1959 for export sales of fountain pens and ball pens.

14 Oct 2014

The case involves two sales tax references (No.12 and 13 of 2006) filed by M/s. Anand International, a partnership concern manufacturing, selling, and...

High Court

Bombay High Court Holds Telecommunication Service Constitutes 'Commerce' Under Bombay Sales Tax Act — Incidental Sale of Scrap Taxable. The court interpreted Section 2(5A) of the Bombay Sales Tax Act, 1959 to include telecommunication services as 'commerce', making the appellant a 'dealer' liable for tax on scrap sales.

27 Apr 2012

The case involves Sales Tax References under the Bombay Sales Tax Act, 1959, concerning the tax liability of M/s. Bombay Telephone (now Mahanagar Tele...

High Court

Bombay High Court Allows State's Writ Petition in Sales Tax Appeal Maintainability Case — Right of Appeal Under Section 55(1)(c) of Bombay Sales Tax Act, 1959 Includes State Government. The State is a 'person aggrieved' by a Commissioner's determination under Section 52 and can appeal to the Tribunal.

20 Apr 2010

The State of Maharashtra filed a writ petition under Article 226 of the Constitution challenging the decision of the Sales Tax Tribunal dated 30 June ...

High Court

Bombay High Court Upholds Tribunal's Decision that Photocopying is Not a Works Contract Under Maharashtra Sales Tax on Works Contract Act. Activity of taking xerox copies does not involve transfer of property in goods, and the person carrying out such activity is not a 'dealer' under Section 2(1)(d) of the Maharashtra Sales Tax on Transfer of Property in Goods involved in Execution of Works Contract (Re-enacted) Act, 1989.

3 Mar 2006

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharash...

Supreme Court

Supreme Court Allows State’s Appeal in Sales Tax Matter Concerning Deduction of Excise Duty. Raw Tobacco and Processed Chewing Tobacco Constitute Different Marketable Products, So Excise Duty Paid on Raw Tobacco Cannot Be Deducted from Turnover of Chewing Tobacco Under Rule 5(1)(i) of Madras General Sales Tax (Turnover and Assessment) Rules, 1939.

14 Dec 1965

The respondent, a tobacco factory in Vedaranyam, purchased raw tobacco and, after processing it, sold it as chewing tobacco. Excise duty under the Cen...

High Court

Bombay High Court Dismisses Petitions Challenging Sales Tax Incentive Scheme Withdrawal — No Promissory Estoppel Against Policy Change in Public Interest. The court held that the withdrawal of a general sales tax incentive scheme by the State Government was valid and not violative of promissory estoppel or legitimate expectation.

30 Nov -0001

The judgment involves three writ petitions filed by industrial units (M/s. Vidarbha Winding Wires Ltd., M/s. Chandrapur Vidyut Conductors Private Ltd....

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