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Sales Tax

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Analysis of West Bengal Settlement of Disputes (SOD) Scheme, 2023

Goods and Services Tax : Get insights into the West Bengal Settlement of Disputes (SOD) Scheme, 2023. Understand the acts covered and eligibility criteria ...

April 21, 2023 15282 Views 0 comment Print

Lok Ayukta cannot override orders Passed by Tax Authorities: Kerala HC

Goods and Services Tax : Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer's orders. Case analysis of Additional Chief Secretar...

April 3, 2023 804 Views 0 comment Print

Quasi Judicial authorities are independent, bound by law but not by administrative instructions

Goods and Services Tax : Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax dep...

August 7, 2021 9621 Views 1 comment Print

Allowed use of Form-C to purchase Petroleum, Natural Gas & Liquor products post GST

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...

April 23, 2021 7395 Views 2 comments Print

Karnataka extends Due dates of Professional Tax, VAT, KTEG & Sales tax

Goods and Services Tax : Karnataka – Extension of Due dates for matters concerning Professional Tax, VAT, KTEG and Sales tax Due to the Pandemic Covi...

April 17, 2020 86352 Views 9 comments Print


Latest News


Arbitrary issue of GST Show Cause Notices for 2017-18 & 2018-19: STBA

Corporate Law : Sales Tax Bar Association protests against arbitrary tax demands and operational inefficiencies, urging swift action for fair trea...

March 2, 2024 6261 Views 0 comment Print

Sales tax evasion racket in Mumbai used hawala bills to save tax on transactions worth Rs 700 crore

Goods and Services Tax : A tax evasion racket involving over 400 firms, most of which are based in the city, has come to light. The state sales tax departm...

January 17, 2011 2302 Views 0 comment Print

SC to HAL and Karnataka govt – Resolve Rs 1,519 Cr. Sales tax dispute

Goods and Services Tax : The Supreme Court today directed the Defence Ministry and the Karnataka government to meet and resolve their dispute over Rs 1,519...

January 12, 2011 1409 Views 0 comment Print

28 establishments under scanner to detect evasion of sales and value-added tax

Goods and Services Tax : UT vigilance department recently put 28 establishments under scanner to detect evasion of sales and value-added tax. This was acco...

October 22, 2010 288 Views 0 comment Print

PIL alleges Sales Tax scam of over Rs 100 crore

Goods and Services Tax : The Bombay High Court has asked Maharashtra government's Principal Secretary (Finance) to file an affidavit by October 8 in reply ...

September 29, 2010 519 Views 0 comment Print


Latest Judiciary


Bombay HC Waives Sales Tax Demand Below 2 Lakhs

Goods and Services Tax : Bombay HC waives sales tax arrears below 2 lakhs per the Maharashtra Settlement Act, 2023, clarifying future references exceeding ...

August 6, 2024 414 Views 0 comment Print

Karnataka Sales Tax: Interest on refund allowable from the date of refund order

Goods and Services Tax : Read the Karnataka High Court's judgment upholding interest on refund of excessively paid sales tax. Detailed analysis of the case...

July 18, 2024 120 Views 0 comment Print

Transit Sales Exemption Eligible Only if Sale Occurred in Transit: Kerala HC

Goods and Services Tax : The case of I.T.I. Ltd v. State of Kerala before the Kerala High Court revolves around the eligibility of transit sales exemption ...

June 6, 2024 327 Views 0 comment Print

No Service Tax on Goods Sales or Inclusion of goods in Service Value

Service Tax : Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S....

April 18, 2024 672 Views 0 comment Print

Supreme Court to Hear Sales Tax Demand for Invalid ST-1 Forms

Goods and Services Tax : The Supreme Court will soon hear the matter regarding sales tax demand for the use of invalid ST-1 Forms. Get updates on this cruc...

February 28, 2024 357 Views 0 comment Print


Latest Notifications


Procedure for e-Hearing of appeals before Maharashtra Sales Tax Tribunal

Goods and Services Tax : Maharashtra Sales Tax Tribunal announces e-Hearing for appeals, simplifying proceedings with virtual hearings for convenience and ...

February 12, 2024 657 Views 0 comment Print

Procedure for Combined new Registration under MVAT, CST and PT Act

Goods and Services Tax : The dealers/persons/employers, hereinafter referred to as the applicants, desirous of seeking registrations under the Maharashtra ...

March 9, 2015 17731 Views 0 comment Print

Trade circular No. 4T of 2010 on Filing of Audit Report in Form-704 for the periods 2005-06, 2006-07 and 2007-08

Goods and Services Tax : As per Section 61 of MVAT Act, 2002 it is mandatory for all eligible dealers to get their books of accounts audited. As per trade ...

January 18, 2010 2006 Views 0 comment Print

MVAT circular on Issuing of Tax Clearance Certificates

Goods and Services Tax : In view of this situation, it is necessary that the procedure for the issuing of such certificates should be standardized. Such ce...

January 5, 2010 26539 Views 3 comments Print

MVAT Notification on Delegation of Powers

Goods and Services Tax : In exercise of the powers conferred by sub-section (5) of section 10 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005...

January 2, 2010 1324 Views 0 comment Print


Installation Cables, Outlets Modules, & Fiber Optic Cables falls in Part E of Karnataka Sales Tax Act Schedule: SC

November 2, 2023 270 Views 0 comment Print

Analysis of the Supreme Court judgment on the classification of installation cables, outlet modules, patch cords, and fibre optic cables under Karnataka Sales Tax Act.

District Collector Cannot Grant Sales Tax Dues Instalments: Kerala HC

October 10, 2023 258 Views 0 comment Print

Learn why Kerala High Court rules that the District Collector cannot grant sales tax dues instalments and directs the petitioner to approach the STO. Detailed analysis provided.

HC Quashes Order as Summary of order’ uploaded but not served in any other manner

September 28, 2023 642 Views 0 comment Print

Vinayagamoorthy Tyres Vs Deputy State Tax Officer (Madras High Court) In the legal case of Vinayagamoorthy Tyres Vs Deputy State Tax Officer, the Madras High Court delivered a substantial and impactful judgment that carries significant implications for tax matters. This article provides a detailed analysis of the case, including its background, key arguments, and the […]

Failure to Prove Physical Goods Movement: Registered Dealer Purchases May be Treated as Unregistered Dealer Purchases

September 9, 2023 1002 Views 0 comment Print

Commissioner, Commercial Tax Vs Ramway Foods Ltd (Allahabad High Court) – Purchase from Registered Dealer can be treated as Purchases from Unregistered Dealer if dealer fails to prove actual physical movement of goods

Tax Fraud Case: Conditional bail granted in absence of justification for further pre-trail incarceration

August 11, 2023 669 Views 0 comment Print

Punjab and Haryana High Court granted conditional bail in case of revenue fraud of more than 4.61 crores as there is no justification for further pre-trial incarceration.

U.P. Sales Tax: Toughened Glass classifiable as Goods & Wares Made of Glass: SC

July 30, 2023 621 Views 0 comment Print

Supreme Court’s definitive judgement includes toughened glass under the ambit of “glass and glassware” according to the U.P. Sales Tax Act, 1998.

OVAT Act: Automatic ATS Control Panel & Motor Starter Panel Board are ‘Accessories’

July 27, 2023 1119 Views 0 comment Print

Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the tax periods commencing from 01.04.2012 to the periods of assessment.

Sales tax leviable on credit note issued by manufacturer to dealer relating to replacement of defective parts

June 13, 2023 1788 Views 0 comment Print

Supreme Court held that the credit note issued by a manufacturer to the dealer, relating to the replacement of defective parts, is a valuable consideration and hence, leviable to sales tax.

Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest

May 18, 2023 1875 Views 0 comment Print

Supreme Court held that amendment to section 2(17) of West Bengal Sales Tax Act, 1994 by omitting the word ‘blending of tea’ from definition of ‘manufacture’ stopped the benefit of exemption from payment of sales tax. Enactment of such amendment without appropriate justification by the Government brings in play doctrine of legitimate expectation.

Transaction between manufacturer & dealer while acting pursuant to a warranty is Sale: SC

May 18, 2023 2775 Views 0 comment Print

Explore the Supreme Court’s judgment on sales tax implications for warranty claims in Tata Motors Ltd. vs. Deputy Commissioner case, addressing dealer-manufacturer transactions.

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