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Search Results for "Revenue Entry"

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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...

High Court

High Court of Karnataka at Bengaluru considers batch of income tax appeals under Section 260-A of the Income Tax Act, 1961 challenging ITAT orders for assessment years 2001-02 to 2004-05. Assessee and Revenue both seek to set aside the ITAT decisions and frame substantial questions of law.

25 Mar 2015

The High Court of Karnataka at Bengaluru dealt with a batch of income tax appeals filed under Section 260-A of the Income Tax Act, 1961. The appeals a...

High Court

Bombay High Court Dismisses Commissioner's Appeal in Sales Tax Classification Dispute — Entry C74 'Plastic Footwear' Construed as Requiring Predominant Plastic Content, Not Exclusively Plastic. The product 'Escort 111 SYN Black', though not wholly made of plastic, was held to be covered by Entry C74 of the Maharashtra Value Added Tax Act, 2002, as it was predominantly made of plastic and moulded.

24 Jun 2011

The Commissioner of Sales Tax appealed against the decision of the Maharashtra Sales Tax Tribunal which had held that the product 'Escort 111 SYN Blac...

High Court

Karnataka High Court Dismisses Petitions Challenging Service Tax on Renting of Hotels and Restaurants. Sub-clauses (ZZZZV) and (ZZZZW) of Section 65(105) of Finance Act, 1994 as amended by Finance Act, 2011 held to be within legislative competence of Parliament.

3 Nov 2014

The case involves three writ petitions filed under Articles 226 and 227 of the Constitution of India before the Karnataka High Court. The petitioners ...

High Court

Gujarat High Court Quashes Revenue Orders in Land Dispute Due to Violation of Natural Justice — Rectification of Entry Denied Without Hearing Petitioner. Orders of Deputy Collector, Collector, and SSRD set aside as they were passed without affording opportunity of hearing to the petitioner, violating principles of natural justice.

3 Mar 2026

The petitioner, Devayatbhai Baghubhai Khachar, filed a Special Civil Application under Article 226 of the Constitution of India challenging three reve...

High Court

Bombay High Court Upholds Sales Tax Levy on Steam at 10% — Steam Not a Chemical Under BST Act, 1959. The court held that steam is not a chemical in common parlance and the burden of proof on the assessee was not discharged.

8 Apr 2010

The applicant, M/s Gopalanand Rasayan, a manufacturer of sulphuric acid and other chemicals, generated steam as a byproduct during manufacturing and s...

High Court

High Court of Judicature at Bombay Considers Whether Rigid Frame Columns Are Steel Structurals Classifiable Under Section 14(iv)(v) of Central Sales Tax Act, 1956 and Schedule Entry C-55(v) of Maharashtra Value Added Tax Act, 2002. The Court examines the classification of pre-fabricated building components and the interpretation of 'steel structurals' in commercial parlance.

23 Dec 2016

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High Court

Gujarat High Court Allows Petition Challenging Refusal to Certify Mutation Entry in Favour of Legal Heirs. Revenue Authorities Cannot Refuse Certification Based on Title Dispute; Mutation Entry Does Not Confer Title.

19 Feb 2026

The petitioners, Dadbhai Amrubhai Varu and others, filed a Special Civil Application under Article 226 of the Constitution of India before the Gujarat...

High Court

High Court Dismisses State's Petition Against SSRD Orders in Land Regularization Case. SSRD's Directions for Regularization Based on Auction Price Upheld as Within Jurisdiction Under Rule 108(6) of Gujarat Land Revenue Rules, 1972.

23 Jan 2026

The dispute originated from the allotment of government land in 1967 to M/s. Nav Bharat Potteries Ltd. for a pottery industry at a concessional rate, ...

High Court

INCOME TAX APPEAL NO. 499 OF 2012

14 Oct 2014

The appeal before the High Court arose out of an order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the assessee's appeal and upholdi...

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