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Bombay High Court Quashes Criminal Complaint Against Marketer in Weights and Measures Case — Manufacturer Already Convicted and Fined for Non-Declaration of Retail Sale Price Under Packaged Commodities Rules, 1977.

The applicants, Colgate Palmolive India Ltd. and others, filed a criminal application under Section 482 of the Code of Criminal Procedure, 1973, seeki...

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Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.

The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...

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Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

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Bombay High Court Allows Assessee's Reference in Sales Tax Classification Case — PVC Pipes Not Agricultural Machinery. Assessee Entitled to Refund of Excess Tax Collected Under Bombay Sales Tax Act, 1959.

The case involves two sales tax references under Section 61(1) of the Bombay Sales Tax Act, 1959, at the instance of the assessee, M/s. Patankar Broth...

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Bombay High Court Dismisses Revenue's Appeal in Income Tax Derivative Transaction Case. Exchange Traded Derivatives Held Not Speculative Under Section 43(5) of Income Tax Act, 1961, with Retrospective Application of Clause (d) of Proviso.

The case involves an appeal by the Commissioner of Income-tax, Central-IV against the order of the Income Tax Appellate Tribunal (ITAT) in favor of th...

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Bombay High Court Quashes Circulars Restricting Repairers from Collecting Verification Fees Under Legal Metrology Act — Circulars Issued Without Authority of Law and Contrary to Statutory Provisions

The petitioners, five proprietary firms engaged in the business of repairing weights, measures, and scales, held valid repairing licences issued under...

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Supreme Court Dismisses Appeal of Manufacturer Challenging Turnover Tax Assessment Under Karnataka Sales Tax Act. Levy of turnover tax on total turnover including interstate sales for classification purposes is constitutionally valid and does not exceed legislative competence.

The appellant, M/s. Achal Industries, a manufacturer and registered dealer of cashew kernels and cashew shell oil, was assessed for turnover tax under...

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Bombay High Court Upholds Classification of Nescafe Premix as Coffee Under Entry 3 of Schedule C Part II of Bombay Sales Tax Act, 1959. Product 'Coffee and Instant Drinks Nescafe Premix' Held Not Covered by Entry 18(2) (Beverages) Based on Common Parlance Test and Predominant Ingredient.

The case involves a reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Mahara...

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Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...