Search Results for "sales tax registration"

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Search Results for "sales tax registration"

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High Court

Madras High Court Quashes Tax Demand Against Auction Purchaser in TNVAT Recovery Case — Priority of Crown Debt Over Mortgagee's Right. The court held that a bona fide auction purchaser who buys property through a mortgagee's sale under Section 69 of the Transfer of Property Act, 1882 takes the property free of all encumbrances, including subsequent tax demands under Section 24 of the Tamil Nadu Value Added Tax Act, 2006.

21 Jan 2025

The petitioner, D.K. Sadasivam, was the successful purchaser of a property (S.Nos. 7/10, 7/11 and 13/1 in Sigarahalli Village, Pennagaram Taluk, Dharm...

High Court

Supreme Court Allows Union's Appeals in Advance Authorization IGST Exemption Case. The Court upholds the pre-import condition as a valid policy measure to prevent double benefit and cash blockage, reversing the Gujarat High Court's decision.

10 Oct 2024

The case involves appeals by the Union of India against a Gujarat High Court judgment that set aside the mandatory 'pre-import condition' for claiming...

High Court

High Court of Karnataka Allows Writ Petition Seeking Registration of Sale Certificate Under SARFAESI Act. Sub-Registrar Directed to Register Sale Certificate Despite Pending Civil Suit as Section 89(4) of Registration Act, 1908 Mandates Registration.

28 May 2024

The petitioner, Sri T. Bharathgowda, purchased a property at an auction conducted by Canara Bank (respondent No.3) under the Securitisation and Recons...

Supreme Court

Supreme Court Partially Allows Appeal in Arbitration Dispute Over Construction of World's Highest Railway Bridge. Division Bench's Interference with Concurrent Findings of Arbitral Tribunal and Single Judge Set Aside for Exceeding Section 37 Scope.

18 Jul 2023

The appeal arises from a dispute between Konkan Railway Corporation Limited (appellant) and Chenab Bridge Project Undertaking (respondent) concerning ...

Supreme Court

Supreme Court Upholds Gauhati High Court Decision Striking Down Assam Rural Health Regulatory Authority Act, 2004 for Repugnancy with Indian Medical Council Act, 1956. Diploma in Medicine and Rural Health Care Held to Be a Medical Qualification Requiring Central Permission Under Section 10A of IMC Act.

10 May 2023

The case involves appeals against the Gauhati High Court's judgment striking down the Assam Rural Health Regulatory Authority Act, 2004. The Assam Act...

Supreme Court

Supreme Court Allows Assessees' Appeals in Interest Tax Dispute on Hire-Purchase Transactions. The interest component in hire-purchase instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974 as hire-purchase transactions are not loans or advances.

25 Apr 2023

The Supreme Court allowed the appeals filed by M/s Muthoot Leasing and Finance Limited and other assessees, setting aside the judgment of the Kerala H...

Supreme Court

Supreme Court Allows Assessees in Interest Tax Act Case on Hire-Purchase Instalments. Hire-purchase agreements are distinct from loans, and interest component in instalments is not taxable under Section 2(7) of the Interest-Tax Act, 1974, as it does not constitute interest on loans and advances.

3 Jan 2023

The dispute involved a batch of civil appeals concerning the tax liability of non-banking finance and leasing companies under the Interest-Tax Act, 19...

High Court

High Court of Karnataka Allows Assessee's Appeal in VAT Case — Revisional Authority's Order Set Aside for Lack of Proper Application of Mind. The Court held that the revisional authority under Section 64(1) of the Karnataka Value Added Tax Act, 2003 cannot set aside a first appellate order without recording a finding that the order is erroneous and prejudicial to the interests of revenue.

26 Jun 2018

The appellant, M/s Dhammanagi Property Developers, a partnership firm, filed Sales Tax Appeals under Section 66(1) of the Karnataka Value Added Tax Ac...

High Court

Bombay High Court Upholds IPAB Order Expunging Trademark 'Creative' for Deceptive Similarity in Travel Services. Petitioner's mark 'Creative Tours & Travels' held deceptively similar to respondent's registered mark 'Creative Travel', causing confusion among consumers under Section 9(2)(a) of the Trade Marks Act, 1999.

4 May 2016

The petitioner, Creative Tours & Travels (India) Private Limited, filed a writ petition under Article 226 of the Constitution of India challenging an ...

High Court

Bombay High Court Grants Injunction Against Trade Mark Infringement and Passing Off in Pharmaceutical Product 'ONCO BCG' - Defendant's Mark 'BCG ONCO' Held Deceptively Similar Despite Common Descriptive Element 'BCG'.

14 Jun 2011

The plaintiff, Serum Institute of India Limited, a pharmaceutical company, filed a suit for trade mark infringement and passing off against Green Sign...

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