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Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

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Supreme Court Dismisses Revenue's Appeal in U.P. Trade Tax Act Case Regarding Paint Tinting Process. Court Holds That Computerized Mixing of Base Paint with Colourants Does Not Constitute 'Manufacture' Under Section 2(e)(i) as It Does Not Result in Emergence of New Commercial Commodity.

The Supreme Court addressed appeals concerning the interpretation of 'manufacture' under the U.P. Trade Tax Act, 1948. The Revenue Department appealed...

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Supreme Court Dismisses Appeal in Customs Classification Dispute Over All-in-One Desktop Computers. Goods Classified as Portable Under Tariff Item 8471 30 10 Based on Weight and Transportability, Affecting Duty Valuation Under Central Excise Act, 1944.

The Supreme Court of India addressed an appeal concerning the classification of Automatic Data Processing Machines, specifically All-in-One Integrated...

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SUIT (L) NO. 204 OF 2017.

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Bombay High Court Upholds Tax-Free Status of Bagasse as Agricultural Produce Under Bombay Sales Tax Act. Sale of Bagasse, a Residue of Sugarcane, is Exempt from Tax Under Section 5 and Schedule Entry A-44 of the BST Act, 1959.

The case involves two Sales Tax References (No. 6 of 2009 and No. 68 of 2009) filed by the Commissioner of Sales Tax, Maharashtra State, against M/s. ...

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High Court of Karnataka Adjudicates TDS Obligations of Turf Clubs on Stake Money Payments to Horse Owners under Income Tax Act. Interpretation of Section 194B and CBDT Circulars Central to Dispute over Characterization of Stake Money as Winnings.

The case involved writ petitions filed by Bangalore Turf Club Limited, Mysore Race Club Limited, Karnataka Race Horse Owners Association, and an indiv...

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KAHC010028192013_1

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