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High Court of Karnataka Dismisses Revenue's Revision in KVAT Case — Tribunal's Factual Finding on Stock Transfer Not Interfered With. Section 65 of KVAT Act, 2003 does not permit re-appreciation of evidence unless perversity is shown.

The State of Karnataka, represented by the Commissioner of Commercial Taxes, filed a revision petition under Section 65 of the Karnataka Value Added T...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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Bombay High Court Allows Reference in Favor of Dealer in Sales Tax Case Regarding Packing Materials Used in Exports. Purchase Tax Not Leviable on Packing Materials Sold Along with Exported Goods Under Section 14 of Bombay Sales Tax Act, 1959.

The case involves a reference under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the Commissioner of Sales Tax, Maharashtra Sta...

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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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High Court of Karnataka Dismisses Telecom Companies' Appeals on Section 194H TDS Liability Against Distributors. Discounts to Channel Partners Held as Commission, Mandating Tax Deduction Under Agency Relationship.

The High Court of Karnataka heard a batch of appeals by telecom companies challenging Income Tax Appellate Tribunal orders confirming their liability ...

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Bombay High Court Upholds Tribunal's Decision That Ice Cream Is Not 'Sweet and Sweetmeats' Under Bombay Sales Tax Act, 1959. Ice cream is a distinct commodity not covered by Notification Entry 374 for reduced tax rate under Schedule Entry C-II-35(1).

The case concerns M/s. Vadilal Dairy International Ltd., a registered dealer and manufacturer of ice cream under the Bombay Sales Tax Act, 1959. The G...