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Sales Tax – Penalty can not be cancelled just because same been levied against the owner of the vehicle and not against the person in-charge of the vehicle

Case Name : ACTO Vs Romesh Power Products P. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 246 of 2012
Date of Judgement/Order : 09/01/2012
Related Assessment Year :
Courts : Supreme Court of India (2389)
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Artificially Created Light Energy (ACLE) not goods, Consequently there is no sale of goods

Case Name : M/s Bharti Airtel Ltd. Vs State of Karnataka (Karnataka High Court)
Appeal Number : WA Nos. 530 -541/2011
Date of Judgement/Order : 25/02/2011
Related Assessment Year :
Courts : All High Courts (14151) Karnataka High Court (655)

E-filing of tax returns – Court cannot order that rule should be applied retrospectively, though E-filing should be encouraged

Case Name : Hindustan Zinc Ltd. Vs. State of Rajasthan and Anr. (Rajasthan High Court)
Appeal Number : S.B. Civil Writ Petition No. 11426/2009
Date of Judgement/Order : 19/12/2011
Related Assessment Year :
Courts : All High Courts (14151) Rajasthan High Court (390)
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Under Section 15 of the Central Sales Tax Act Tax shall not be levied at more than one stage – Delhi HC

Case Name : M/s Jamuna Das Ram Kishan Vs Commissioner of Sales Tax (Delhi High Court)
Appeal Number : STR No. 1-2/1997
Date of Judgement/Order : 02/11/2011
Related Assessment Year :
Courts : All High Courts (14151) Delhi High Court (3416)

Potato chips classifiable as processed vegetable and taxable at the rate of 4%

Case Name : M/s Shriya Enterprises Vs Commissioner, Commercial Taxes (Uttarakhand High Court)
Appeal Number : Commercial Tax Revision No. 55 of 2011
Date of Judgement/Order : 20/10/2011
Related Assessment Year :
Courts : All High Courts (14151) Uttarakhand High Court (68)
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Aluminium conductors (Wire) used for power transmission are not electrical goods

Case Name : CTO, Circle-B, Bhilwara Vs. M/s Amit Conductors (Rajasthan High Court)
Appeal Number : S. B. Civil Sales Tax Revision Petition No. 458/2004
Date of Judgement/Order : 11/10/2011
Related Assessment Year :
Courts : All High Courts (14151) Rajasthan High Court (390)
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Tower sharing not liable for VAT – Karnataka HC

Case Name : M/s. Indus Tower Limited V/s. The Deputy Commissioner of Commercial taxes (Karnataka High Court) WN No. 3403-3439/2011
Appeal Number : 07/09/2011
Date of Judgement/Order :
Related Assessment Year :
Courts : All High Courts (14151) Karnataka High Court (655)
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Margarine is edible oil and eligible for concessional tax of 4 percent – SC

Case Name : Aluva Sugar Agency Vs. State of Kerala (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 7731 of 2011
Date of Judgement/Order : 07/09/2011
Related Assessment Year :
Courts : Supreme Court of India (2389)
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DTH service like a cinema ticket, Govt can impose entertainment tax – HC

Case Name : Bharti Telemedia Ltd. Vs Government of NCT of Delhi and Anr. (Delhi High Court)
Appeal Number : W.P.(C) 2194/2010
Date of Judgement/Order : 05/09/2011
Related Assessment Year :
Courts : All High Courts (14151) Delhi High Court (3416)
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M/s M.R. Tourist Home & Ors. Vs. Sales Tax Officer & Ors. (Supreme Court)

Case Name : M/s M.R. Tourist Home & Ors. Vs. Sales Tax Officer & Ors. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2936 of 2009
Date of Judgement/Order :
Related Assessment Year :
Courts : Supreme Court of India (2389)

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