Local Body Tax (LBT) judiciary-2

LBT Not leviable on E-Recharge but can be levied on SIM cards and recharge coupons: Bombay HC

Bharti Airtel Limited Vs. Mira Bhayandar Municipal Corporation and others (Bombay High Court)

High Court held that (I) We hold that e-­recharge is not covered by the Item No. 133 of the Government Notification dated 28th March 2013 and that in any event, LBT cannot be levied on e­recharge; (II) We reject the contention of the petitioner that the LBT is not payable on the SIM cards and […]...

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Sodexo Vouchers are not liable for Octroi or LBT :SC

Sodexo Svc India Pvt. Ltd. Vs State Of Maharashtra And Ors. (Supreme Court of India)

In the case of Sodexo SVC India Private Limited. Vs The State of Maharashtra and Others, Bombay High Court has held that Sodexo meal vouchers are utility goods- Octroi & LBT can be levied on the same. Sodexo has preferred an appeal against the verdict in Supreme Court...

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Sodexo meal vouchers are utility goods- Octroi & LBT can be levied

Sodexo SVC India Private Limited. Vs The State of Maharashtra and Others (Bombay High Court)

The Petitioner Company is conducting a business of providing pre­printed Sodexo Meal Vouchers (For short “the said Vouchers”). The case made out in the Petitions is that the Petitioner Company enters into a contract with its customers for issuing the said vouchers....

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