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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "inter-State sale"
8 result(s) found
Found 8 result(s)
Supreme Court
State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.
12 Feb 2025Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...
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Supreme Court
Supreme Court Dismisses Revenue's Appeal in Tax Assessment Case Due to Invalid Service of Assessment Orders. Recovery Proceedings Under Revenue Recovery Act, 1864 Quashed as Assessment Orders for 2009-10 and 2010-11 Were Not Served as Per Rule 64 of Telangana VAT Rules, Making Enforcement Unlawful.
15 Mar 2023The dispute involved a tax assessment and recovery case between the revenue authorities and an assessee company. The revenue had issued assessment ord...
- 66
Supreme Court
Supreme Court Directs Transfer of Central Sales Tax Between States in Inter-State Sale Dispute. Court ordered Andhra Pradesh to transfer tax paid erroneously to Jharkhand for adjustment against liability, applying principles of Section 22(1B) of Central Sales Tax Act, 1956, despite transaction predating its insertion.
21 Sep 2022The dispute arose from a central sales tax assessment involving Tata Motors Limited, which sold buses through its RSO in Vijayawada to the Andhra Prad...
- 29
Supreme Court
Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.
22 Oct 2021The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...
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Supreme Court
Supreme Court Sets Aside High Court Order in GST Case Due to Availability of Statutory Alternative Remedy. High Court Erred in Entertaining Writ Petition Under Article 226 of Constitution as No Exceptional Circumstances Like Breach of Fundamental Rights or Violation of Natural Justice Were Established, and Respondent Should Have Availed Remedy Under Section 107 of Central Goods and Services Tax Act, 2017.
3 Sep 2021The dispute arose from a judgment of the High Court of Telangana dated 4 March 2020, which set aside the action of the Assistant Commissioner of State...
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Supreme Court
Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.
9 Jul 2019The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...
Supreme Court
Supreme Court Allows State's Appeal in Sales Tax Reimbursement Case — Coal and Coke Held Not Same Goods Under Section 15(b) of Central Sales Tax Act, 1956. Reimbursement of State Tax on Coal Not Available When Inter-State Sale Is of Coke, Despite Both Being Declared Goods Under Section 14.
10 May 2019The State of Jharkhand and its officers appealed against a High Court judgment directing them to reimburse the respondent, M/s. Akash Coke Industries ...
