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Bombay High Court Upholds Tribunal's Decision That Ice Cream Is Not 'Sweet and Sweetmeats' Under Bombay Sales Tax Act, 1959. Ice cream is a distinct commodity not covered by Notification Entry 374 for reduced tax rate under Schedule Entry C-II-35(1).

The case concerns M/s. Vadilal Dairy International Ltd., a registered dealer and manufacturer of ice cream under the Bombay Sales Tax Act, 1959. The G...

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Madras High Court Allows Appeals of Travel Agencies in Service Tax Export Case — Services Rendered to Foreign Clients Abroad Constitute Export of Service Under Finance Act, 1994. Extended Period of Limitation Under Section 73 of Finance Act, 1994 Cannot Be Invoked Without Suppression or Fraud.

The Madras High Court allowed two appeals filed by M/s. Translanka Air Travels Pvt Ltd and M/s. ETA Travel Agency Pvt Ltd against orders of the Custom...

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Bombay High Court Allows Writ Petition of Tendu Leaves Contractors Association for Exemption from TCS under Section 206C(1A) of Income Tax Act, 1961. Contractors engaged in trading of forest produce are not liable to tax collection at source as they are not 'buyers' under the provision.

The petitioner, Gondia Beedi Leaves Contractors Association, representing contractors of Tendu leaves (a forest produce), filed a writ petition before...

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Supreme Court Allows Revenue's Appeals in Central Sales Tax Case — No Time Limit for Delivery Under Section 6(2) of CST Act. Circulars Imposing Timeframe for Taking Delivery from Carrier Quashed as Ultra Vires.

The Supreme Court dealt with four civil appeals involving a common question of law under Sections 3 and 6 of the Central Sales Tax Act, 1956 (CST Act)...

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Bombay High Court Dismisses Commissioner's Reference in High Sea Sale Tax Exemption Case. Sales of Imported Steel Before Customs Clearance Held Exempt Under Section 5(2) Central Sales Tax Act, 1956.

The Commissioner of Sales Tax, Maharashtra State, filed two reference applications under Section 61 of the Bombay Sales Tax Act, 1959 read with Sectio...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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Supreme Court Allows Union's Appeal Against High Court's Setting Aside of Amended Customs Notification. Power to Modify Exemption Under Section 25(1) Customs Act, 1962 Includes Power to Withdraw; No Vested Right to Concessional Duty.

The case involves a challenge to the amendment of a customs exemption notification. The respondent, ABP Pvt Ltd, imported a high-speed printing machin...