Goods and Services Tax : SC allows Interstate Purchase of goods under the CST Act for Manufacturing, Mining etc against ‘C’ Forms in GST Scen...
Goods and Services Tax : Supreme Court declined to interfere in Revenue’s Special Leave Petitions, for use of 'C' Forms of the Central Sales Tax Act, 195...
Goods and Services Tax : There is no concept of constructive delivery either express or implied in section 3 of Central Sales Tax Act”. Hence, benefit ca...
Goods and Services Tax : Article discusses Whether Form ‘C’ should be made available to an assessee even after implementation of the goods and services...
Goods and Services Tax : Central Sales Tax Act 1956 envisages single point of taxation i.e tax at the first point of sales. Subsequent sales during the mov...
Goods and Services Tax : Request to announce Tax Amnesty Scheme / one time settlement scheme for pending demand, disputes, appeals, litigations and recover...
Goods and Services Tax : AIMTPA has written a letter to Commissioner of State Tax and brought to his attention issues being faced during assessments under ...
Goods and Services Tax : Extension of due date of furnishing of declaration form due to COVID-19 effect Sir the last date of filing of declaration forms...
Goods and Services Tax : Waiver of Late Fee for late filing of VAT and CST returns in Maharashtra The Trade has represented that many technical difficultie...
Goods and Services Tax : CII suggested the removal of anomalies in customs duty and reducing the CST rate from 2% to 1% due to the delay in implementation ...
Corporate Law : The State Government cannot frame rules in exercise of power under Section 13(3) which will be inconsistent with the rules framed ...
Goods and Services Tax : Supreme Court held that State Government while applying amendment of Section 8(5) of the Central Sales Tax Act by the Finance Act,...
Goods and Services Tax : Andhra Pradesh HC refers case regarding late filing of ‘H’ forms after assessment to a Full Bench for clarification. Key issue...
Goods and Services Tax : Madras High Court held that exemption to sale of Gloriosa Superba under Tamil Nadu Value Added Tax [TNVAT] will be available to in...
Goods and Services Tax : Delhi High Court held that supply of helicopters to Andaman and Nicobar Islands Administration without transfer of right to use no...
Goods and Services Tax : Learn about Madhya Pradeshs extension of appeal disposal deadline to March 31, 2025, impacting VAT, CST, and other related acts....
Goods and Services Tax : The scope of C-Form facility for inter-state purchase of the above six goods is examined in the light of the amended provision of ...
Goods and Services Tax : Manual filing of Appeal Applications, is being replaced by online automated filing of Appeal Applications under VAT and CST Act. A...
Goods and Services Tax : All the Sales Tax authorities undertaking assessments, appeals, or, as the case may be, review, are hereby directed not to disallo...
Goods and Services Tax : Earlier, the application for ADM Relief was required to be made manually to the concerned Joint Commissioner. After receipt of the...
Madras High Court quashes rejection of refund claim by Flow Link Systems Pvt. Ltd. Detailed analysis on the court’s decision and its implications.
Allahabad High Court ruling clarifies that rejecting UP VAT books doesn’t automatically lead to Central Sales Tax rejection. Learn the detailed analysis and implications.
Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisdiction on C Form issuance under CST Rules.
Allahabad High Court ruling: In original proceedings, the burden to prove claimed concessions is on the assessee; it shifts to the department in reassessment. Analysis.
Delhi High Court held that as discrepancies in sales figures as well as physical stock not explained, the assessing authority took a fair view in enhancing sales by 10% of net GTO after deducting the stock transfer figure of GTO. Accordingly, levy of tax with interest confirmed.
Kerala High Court judgment on Hasbro Clothing Pvt Ltd’s writ petition challenging assessment orders. Explore the case, appeal options, and court’s decision.
Read the full text of the judgment/order of the Bombay High Court in the case of Schindler India Pvt. Ltd. vs. State of Maharashtra concerning VAT assessment.
ITAT Hyderabad recognizes the relevance of DCB reports in determining proper payment of CST and VAT by Sri Gurukrupa Agro Industries for 2015-16.
In a significant ruling, the Rajasthan High Court mandates the issuance of ‘C’ forms for high-speed diesel procured for mining purposes via inter-state trade, offering a crucial legal perspective on the CST Act’s provisions.
In a recent judgment, the Madras High Court has ruled in favor of accepting personal bonds instead of bank guarantees in a disputed tax case, aiding the petitioner, Burnt Umber Fashion Pvt. Ltd.
