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Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

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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.

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...

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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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Bombay High Court Allows Assessee's Classification of Stainless Steel Water Filter as Utensil Under Bombay Sales Tax Act. Water Filter Held to Be a Utensil Covered by Schedule Entry C-II-46, Not a General Item.

The case involved two references under Section 61(1) of the Bombay Sales Tax Act, 1958, at the instance of the Revenue. The respondent, M/s Neelam App...