2748
18 Jan 1966...
Search Results for "Exempt Supply"
317 result(s) found
Found 317 result(s)
High Court
Bombay High Court Allows Exemption for Sale of Donated Oil Under BST Act Notification No. 222 — Stock Transfer from Gujarat to Maharashtra Does Not Disentitle Exemption. The court held that the identity of goods was maintained and the sale within Maharashtra qualifies for exemption under Entry 222 of Notification under Section 41 of Bombay Sales Tax Act, 1959.
6 May 2005The applicant, Gujarat Co-op. Oilseeds Growers Federation Limited, is a federation of oilseed growers with head office in Ahmedabad and branch office ...
- 229
Supreme Court
Supreme Court Dismisses Appeals by Manufacturers in Sikkim Seeking Exemption from Education Cess and NCCD. Exemption Notification Strictly Construed; Cesses Not Covered as They Were Imposed by Separate Finance Acts After the Notification.
19 Sep 2019The Supreme Court dismissed two civil appeals filed by M/s. Unicorn Industries and Akshay Ispat and Ferro Alloys Private Limited against the judgment ...
- 264
Supreme Court
Supreme Court Adjudicates Appeal on Excise Duty Exemption for Cotton Fabrics Produced by Cooperative Society. Interpretation of Exemption Notifications under Rule 8 of Central Excises and Salt Act, 1944 at Issue.
27 Sep 1968The appellant, a textile dealer in Bombay, entered into an agreement with a registered cooperative society for weaving cotton fabrics on powerlooms ow...
- 89
High Court
Bombay High Court Answers Sales Tax Reference in Favor of Dealer, Allowing Resale Deduction Under Section 8(2) of Bombay Sales Tax Act Despite Purchases from Exempted Dealers. Court Holds That Exemption Conditions in Entry 39(a) Schedule A Do Not Estop Purchasing Dealer from Claiming Independent Statutory Deduction.
28 Apr 2017The matter arose from a sales tax assessment of a proprietary concern engaged in reselling footwears, who was not a manufacturer and held no trademark...
- 54
High Court
Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.
8 Feb 2019The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...
- 55
Supreme Court
Supreme Court Allows Revenue Appeal in Central Excise Case: EOU Job Work for DTA Unit Without Export Violates EXIM Policy. The Court held that a 100% EOU cannot undertake job work for a DTA unit and clear finished goods to the DTA without exporting them, and such clearance is not eligible for concessional duty under Notification No.8/97-CE.
6 Mar 2020The case involves an appeal by the Commissioner of Central Excise, Nagpur against the CESTAT order that allowed the appeals of M/s Universal Ferro & A...
- 211
High Court
Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.
4 Dec 2019The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...
- 95
Supreme Court
Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.
7 Jan 2022The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...
- 444
Supreme Court
Supreme Court Upholds Retrospective Amendment to Sugar Exemption Under Karnataka Sales Tax Act — Imported Sugar Not Exempt. Retrospective amendment to Entry 31 of Fifth Schedule of KST Act, 1957, confining exemption to sugar produced or manufactured in India, held valid and not violative of Articles 14, 19(1)(g), or 301 of Constitution.
1 Jan 2026The appeals arose from a common judgment of the Karnataka High Court which upheld a retrospective amendment to the exemption entry for 'sugar' under t...
- 218
