The Honâ€™ble High Court of Madras relied upon the decision in the case of Sri Vinayaga Agencies Vs. the Assistant Commissioner (Ct), Chennai and another [(2013) 60 VST 283 (Mad)] and held that when the fact of Petitioner paying the taxes to his suppli
The Honâ€™ble High CourtÂ of Bombay relying upon the case ofÂ Tata Iron & Steel Company Vs. State of Bihar [AIR 1958, SC 452]Â held that for levying tax, it was not necessary that the sale should take place within the territorial limits of the State. The
The Honâ€™ble High Court held that the State Government isnâ€™t competent to levy tax on the basis of Maximum retail price or any other notional value and further held that the State Government canâ€™t provide an option to the concerned dealer to pay VAT i
The Honâ€™ble High Court held that the transaction could not be treated as â€śDeemed sale of goodsâ€ť under Section 2(1)(zc)(vi) of DVAT Act.
The Honâ€™ble High Court of Punjab and Haryana made elaborate discussion in this regard and held as under: - The State Governments draws their power to impose Sales Tax/ VAT on sale or purchase of goods, other than newspapers, from Entry No.54 of
Honâ€™ble Supreme Court has re-affirmed the position laid down in Larsen Turbo Case followed by landmark judgment of Five Judge Constitution Bench of the Honâ€™ble Supreme Court in the case of Kone Elevator India Private Limited Vs. State of Andhra Prade
The Honâ€™ble High Court allowed the appeal in favour of the Appellant and held that the present transaction is a composite Works contract involving men and labour.
The Honâ€™ble Supreme Court allowed the appeal in favour of the Department and held that the OL is a dealer liable to pay Sales tax.
By the aforesaid three trade circulars, the Commissioner has informed the trade that under Section 8(5) of the Central Sales Tax Act, 1956( 'CST Act' for short) as amended by Finance Act 2002 with effect from 11th May 2002, the State Governments are
By an interim order dated 6th July, 2009 in the case of Canon India Pvt. Ltd., it was directed that there shall be stay of the impugned demand. The said interim order has continued. In fact, the writ petition filed by Canon India Private Limited was