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Supreme Court Rejects Recusal Plea in Land Acquisition Reference. Judge Who Decided Smaller Bench Can Sit in Larger Bench to Reconsider Same Issue as Bias Plea Based on Extrajudicial Factors.

This order arises from a reference to a five-judge Constitution Bench of the Supreme Court of India concerning the interpretation of Section 24 of the...

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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 Dismisses Sales Tax Reference by Dealer in Setoff Disallowance Case. Rule 41D of Bombay Sales Tax Rules, 1959 restricts setoff to raw materials and consumable stores, not capital assets like scientific equipment used for research and development.

The case is a sales tax reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from an order of the Maharashtra Sales Tax Tribunal date...

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Bombay High Court Dismisses Writ Petition in Central Excise Appeal Limitation Case — Commissioner (Appeals) Has No Power to Condon Delay Beyond 60 Days Under Section 35 of Central Excise Act, 1944. Appeal filed beyond 90 days from order date cannot be entertained.

The petitioner, M/s Sheetal Enterprises, a manufacturer of industrial lubricants, availed benefit of Nil rate of duty for export under Rules 13 and 14...

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Bombay High Court at Goa Dismisses Petitions Challenging Goa Mineral Policy 2013 and Royalty Levy. Court holds that royalty is a tax under the Mines and Minerals (Development and Regulation) Act, 1957 and the State Government has power to levy it.

The judgment involves multiple writ petitions filed by mining companies and individuals challenging the Goa Mineral Policy 2013 and the levy of royalt...