Search Results for "Taxing Statute"

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Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
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Search Results for "Taxing Statute"

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High Court

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.

27 Nov 2025

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...

Supreme Court

Supreme Court Dismisses State's Appeal in Gujarat Sales Tax Act Case Due to No Breach of Exemption Conditions and Application of Promissory Estoppel. The assessee was entitled to exemption under Entry No.255(2) of Notification dated 05.03.1992 as raw materials were used in the eligible unit, and subsequent amendments did not retroactively impose liabilities, upholding the principle of promissory estoppel under Section 49(2) of the Gujarat Sales Tax Act, 1969.

21 Jan 2022

The dispute arose from the State of Gujarat's appeal against the High Court's dismissal of its tax appeals, which upheld the Gujarat Value Added Tax T...

Supreme Court

Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).

24 Sep 2021

The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...

High Court

High Court Allows Appeal in Entry Tax Case — Lubricants Not 'Petroleum Products' Under Karnataka Entry Tax Act. Synthetic and petroleum-based lubricants imported under Customs Tariff Chapters 34 and 37 are not covered by the definition of 'petroleum products' in Section 2(6) of the Karnataka Entry Tax Act, 1979, and thus not liable to entry tax.

16 Dec 2020

The appellant, M/s. Kluber Lubrication (India) Pvt Ltd, a private limited company registered as a dealer under the Karnataka Value Added Tax Act, 2003...

Supreme Court

Supreme Court Allows Club's Appeal in Wealth Tax Case — Club Not Liable as Association of Persons Under Section 21AA of Wealth Tax Act. Members' Shares in Assets on Winding-Up Are Determinate Under Club Rules, and Club's Non-Commercial Character Excludes It from 'Association of Persons' in Taxing Statutes.

8 Sep 2020

The Supreme Court allowed the appeals filed by Bangalore Club against the judgment of the Karnataka High Court, which had held the Club liable to pay ...

Supreme Court

Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

6 May 2020

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

High Court

Bombay High Court Upholds Classification of Bearings as General Bearings Under Entry C-II-146 of Bombay Sales Tax Act, 1959. The court held that bearings not exclusively used in automobiles or tractors are not auto or tractor parts, applying common parlance test.

28 Feb 2017

The case involves three Sales Tax References filed by M/s Kirloskar Oil Engines Ltd. against the Commissioner of Sales Tax, Maharashtra State, under S...

High Court

Bombay High Court Dismisses Builders' Challenge to Circulars Restricting Composition Scheme for Works Contracts Under MVAT Act. Circulars Clarifying That Benefit of Composition Scheme Under Section 42(3A) of MVAT Act, 2002 Applies Only to Agreements Registered on or After 1 April 2010 Are Valid and Within Commissioner's Power.

30 Oct 2012

The judgment concerns two writ petitions filed under Article 226 of the Constitution by the Builders Association of India and the Maharashtra Chamber ...

High Court

Bombay High Court Allows Writ Petition Challenging Revisional Order Under Section 57 of Bombay Sales Tax Act — Refund of Tax on Gas Hot Plates Upheld as Exempted Goods Under Entry 164[1][v]. The court held that the Assistant Commissioner erred in revising the refund order without properly considering the exemption notification, and the petitioner was entitled to refund of tax paid on exempted goods.

6 Jun 2006

The petitioner, M/s. Shiv Shyam Sales Enterprises, a partnership firm dealing in gas hot plates as importer and retailer, filed a writ petition under ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Revisional Order in Sales Tax Exemption Dispute. Revisional Authority Under Section 57 of Bombay Sales Tax Act, 1959 Has Power to Set Aside Refund Orders Granted Under Section 62 When Exemption Notification Does Not Apply.

6 Jun 2006

The petitioner, M/s. Shiv Shyam Sales Enterprises, a partnership firm dealing in gas hot plates as importer and retailer, filed a writ petition under ...

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