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High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

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Bombay High Court Allows Writ Petitions of Petroleum Dealers Challenging VAT Assessment Orders. Assessment orders under Dadra and Nagar Haveli Value Added Tax Act, 2005 set aside as barred by limitation and violative of natural justice.

The judgment pertains to a batch of writ petitions filed by several petroleum dealers (M/s. Yogi Petroleum, Jay Jalaram Construction Co., M/s. Ratan P...

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Bombay High Court Dismisses Tax Appeals in Income Tax Case — Commission and Deposit Additions Upheld as Findings of Fact. No Substantial Question of Law Arises Under Section 260A of the Income Tax Act, 1961.

The appellant, Vijay Narayandas Rizwani, was an assessee carrying on business of distribution of country liquor. For the assessment year 1994-95, he f...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

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Bombay High Court Allows Assessee's Reference on Hotel Receipt Tax Treatment. Holds that HRT collected is trading receipt but deductible as business expenditure under Income Tax Act, 1961.

This reference under section 256(1) of the Income Tax Act, 1961, arises from an order of the Income Tax Appellate Tribunal, Bombay Bench, dated 6.2.19...

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Bombay High Court Upholds Tribunal's Finding of Export Sale Under Section 5(1) Central Sales Tax Act, 1956 — Sale Completed by Transfer of Documents After Goods Crossed Customs Frontiers. Letter Dated 16/7/1971 Did Not Alter Original Contract Terms; Sale Held in Course of Export.

The case involves a sales tax reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Mahar...