2748
18 Jan 1966...
Search Results for "Madras General Sales Tax Act"
327 result(s) found
Found 327 result(s)
Supreme Court
Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.
4 May 2023The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...
- 176
Supreme Court
Supreme Court Allows Appeal in Sales Tax Classification Dispute — Maize Starch Held Exempt as Product of Millets Under Tamil Nadu General Sales Tax Act, 1959. Exemption Notification Prevails Over General Taxation Entry for 'Starch of Any Kind'.
4 Jul 2023The appellant, Santhosh Maize & Industries Limited, a dealer in maize starch since 1975, was registered under the Tamil Nadu General Sales Tax Act, 19...
- 86
Supreme Court
Supreme Court Allows State’s Appeal in Sales Tax Matter Concerning Deduction of Excise Duty. Raw Tobacco and Processed Chewing Tobacco Constitute Different Marketable Products, So Excise Duty Paid on Raw Tobacco Cannot Be Deducted from Turnover of Chewing Tobacco Under Rule 5(1)(i) of Madras General Sales Tax (Turnover and Assessment) Rules, 1939.
14 Dec 1965The respondent, a tobacco factory in Vedaranyam, purchased raw tobacco and, after processing it, sold it as chewing tobacco. Excise duty under the Cen...
- 28
Supreme Court
Supreme Court Allows Dealer's Appeal in Sales Tax Exemption Case, Holding Assessment Order for Pre- and Post-Constitution Periods is Severable. Burden of Proof for Exemption Under Article 286(1)(a) Lies on Dealer, but Assessment Order Can Be Partly Declared Void Without Invalidating Entire Assessment.
1 Aug 1969The appellant, a firm of dealers in pulses at Vijayawada, carried on business of sending pulses to other States by rail during the assessment year 194...
High Court
Madras High Court Allows Tax Case Revisions of Assessee in Sales Tax Assessment Dispute — Remands Matter for Fresh Consideration Due to Inadequate Hearing. Inter-State Sale of Concrete Sleepers Allegation Requires Proper Opportunity for Assessee to Raise Objections Under Tamil Nadu General Sales Tax Act, 1959.
27 Mar 2026The petitioner, Rayalaseema Concrete (P) Ltd., a railway contractor, filed three Tax Case Revisions under Section 38(1) of the Tamil Nadu General Sale...
- 59
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...
- 17
High Court
Madras High Court Quashes Assessment Orders Denying Tax Exemption on Student Notebooks Under TNVAT Act. Exercise Notebooks Exemption Under Government Order Applies to Standard Ruled and Unruled Notebooks Manufactured by Dealer.
5 Mar 2025ITC Limited, a company registered under the Companies Act, 1956 and a dealer under the Tamil Nadu Value Added Tax Act, 2007, engaged in marketing and ...
High Court
SALES TAX REFERENCE NO. 52 OF 2009
8 Feb 2019The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...
Supreme Court
Supreme Court Upholds State's Levy of Sales Tax on Cane Jaggery While Exempting Palm Jaggery Under Madras Act. Classification Upheld as Cane and Palm Jaggery Are Commercially Different and Tax Does Not Violate Article 14 or 301.
17 Jul 1969The appellants, dealers in cane jaggery in Tamil Nadu, challenged the levy of sales tax on cane jaggery while palm jaggery remained exempt, under the ...
