Search Results for "Sales Tax Exemption"

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Search Results for "Sales Tax Exemption"

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High Court

Bombay High Court Allows Writ Petition for Transitional Input Tax Credit Under GST — Time Limit for Filing TRAN-1 Form Held Directory, Not Mandatory. The court directed the GST authorities to accept the TRAN-1 Form filed beyond the prescribed time limit, holding that the time limit was directory and the petitioner had sufficient cause for delay.

20 Mar 2020

The petitioner, Nelco Limited, a company incorporated under the Companies Act, 1956, supplies and undertakes various network-related services. It file...

Supreme Court

Supreme Court Allows Union of India's Appeals in Excise Incentive Withdrawal Case — Policy Change Upheld as Prospective and in Public Interest. The Court held that the impugned notification was not retrospective and promissory estoppel did not bar the government from modifying the incentive scheme for Kutch industries.

1 Jan 2020

The Supreme Court allowed the appeals filed by the Union of India against the common judgment of the Gujarat High Court, which had quashed Notificatio...

Supreme Court

Supreme Court Allows Appeal in Sales Tax Dispute Over Time Charter Agreement — Holds That Time Charter Is a Service Contract, Not Transfer of Right to Use Goods. The Court ruled that a time charter does not involve transfer of possession or control, thus not taxable under Section 5C of Karnataka Sales Tax Act, 1957.

4 Dec 2019

The appellant, The Great Eastern Shipping Co. Ltd., owned a tug named 'Kumari Tarini' and entered into a Time Charter Agreement dated 8.1.1998 with th...

Supreme Court

Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

9 Jul 2019

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

High Court

Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

27 Jul 2018

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

High Court

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.

16 Aug 2016

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. ...

High Court

Bombay High Court Upholds Tax on Hire Purchase Components Under Bombay Sales Tax Act — Option Money, Insurance, and Hire Premium Included in Sale Price. Hire Purchase Transaction Constitutes a Sale and Resale Deduction Under Section 8 Not Available.

30 Jan 2015

The case involves two sales tax references under the Bombay Sales Tax Act, 1959, arising from the Maharashtra Sales Tax Tribunal. The applicant, M/s. ...

High Court

Bombay High Court Holds Telecommunication Service Constitutes 'Commerce' Under Bombay Sales Tax Act — Incidental Sale of Scrap Taxable. The court interpreted Section 2(5A) of the Bombay Sales Tax Act, 1959 to include telecommunication services as 'commerce', making the appellant a 'dealer' liable for tax on scrap sales.

27 Apr 2012

The case involves Sales Tax References under the Bombay Sales Tax Act, 1959, concerning the tax liability of M/s. Bombay Telephone (now Mahanagar Tele...

High Court

Bombay High Court Upholds Tribunal's Classification of Saffron as Ayurvedic Medicine in Sales Tax Reference. Saffron/Kesar held to be ayurvedic medicine in natural form under Entry 214 of Notification under Section 41 of Bombay Sales Tax Act, 1959, liable to tax at 4%, not culinary essence under Entry 78 Schedule C Part II liable at 15%.

16 Dec 2005

The case concerns the classification of saffron (kesar) under the Bombay Sales Tax Act, 1959 for the purpose of sales tax. The respondent-assessee, a ...

Supreme Court

Supreme Court Allows Revenue's Appeal Against High Court Decision Quashing Assessment Proceedings, Holding Limitation Under Section 10 of Madhya Bharat Sales Tax Act Not Applicable to Pending Proceedings. Assessment Proceedings Commenced by Filing Return Remain Pending and Notice Under Section 8(2) is Continuation Thereof, Not Barred by Three-Year Period.

24 Nov 1967

The respondent, a registered dealer under the Madhya Bharat Sales Tax Act, 1950, filed its quarterly returns for the year 1958-59 disclosing inter-Sta...

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