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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

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Supreme Court Dismisses Appeal by Sales Tax Officer, Jabalpur in Reassessment Limitation Case. Reassessment Notice Under MP General Sales Tax Act, 1958 Held Time-Barred as Proviso to Section 19(1) Preserved Limitation Period of Three Years Under Repealed Central Provinces and Berar Sales Tax Act, 1947.

The dispute arose from reassessment proceedings initiated under the Madhya Pradesh General Sales Tax Act, 1958, which had repealed the Central Provinc...

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Bombay High Court Adjudicates Appeal Under Section 14 of Admiralty Act Against Single Judge Order Dismissing Defendant's Notice of Motion. The dispute concerned breach of a bareboat charterparty and a subsequent time charterparty regarding a vessel.

The original plaintiff, Siem Offshore Rederi AS, a Norwegian company, filed Admiralty Suit (L) No. 20 of 2018 before the Bombay High Court against the...