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Sales Tax

Latest Articles


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 15171 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 789 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 9561 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 7269 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 86310 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 6210 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 2287 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 501 Views 0 comment Print


Latest Judiciary


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 291 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 516 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 339 Views 0 comment Print

Allahabad HC upholds penalty for Wrong Representation in Goods Purchase under Sales Tax Act

Goods and Services Tax : Allahabad High Court upholds penalty on Hindustan Petroleum Corp. for failure to prove bonafide intention in misrepresented goods ...

February 8, 2024 714 Views 0 comment Print

Allahabad HC Upholds Tribunal’s Ruling of 5% Sales Tax on Granite Stones

Goods and Services Tax : Read the full judgment of Allahabad High Court in Commissioner Vs Peethambra Granites case, upholding 5% sales tax on granite ston...

January 30, 2024 258 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 600 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 17707 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 26455 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 1321 Views 0 comment Print


Non receipt of Notices: HC quashes Order of Maharashtra Sales Tax Tribunal

May 10, 2023 858 Views 0 comment Print

whether the contention of Petitioner that Petitioner was unaware of these dates and therefore could not attend the appeal should be accepted.

Purchase and sale of software recorded on a CD is sale/purchase of Goods: SC

May 3, 2023 1770 Views 0 comment Print

Tata Consultancy Services Vs State of Andhra Pradesh (Supreme Court of India) In this case Supreme Court examined the transactions relating to the purchase and sale of software recorded on a CD in the context of the Andhra Pradesh General Sales Tax Act. The court held the same to be goods within the meaning of […]

C Forms benefit cannot be denied on the ground of subsequent cancellation

April 28, 2023 1284 Views 0 comment Print

Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.

Question of whether Transactions constitute Works Contracts or Sales cannot be undertaken in Writ Jurisdiction: Madras HC relegates to Appellate Authority

April 27, 2023 354 Views 0 comment Print

Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.

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

April 21, 2023 15171 Views 0 comment Print

Get insights into the West Bengal Settlement of Disputes (SOD) Scheme, 2023. Understand the acts covered and eligibility criteria for dealers and transporters.

SC order Whether mens rea is essential for levy of penalty under taxation laws

April 18, 2023 6675 Views 0 comment Print

State of Gujarat and Anr. Vs Saw Pipes Ltd. (Supreme Court) The highest court of the country in this case was considering the levy of penalty and interest under the provisions of Gujarat Sales tax Act 1969 when the high court gave relief by setting aside interest and penalty in relation to tax paid on […]

Rule 3A(2) of Tripura Sales Tax Rules not ultra vires to Tripura Sales Tax Act

April 15, 2023 381 Views 0 comment Print

Supreme Court held that rule 3A(2) of the Tripura Sales Tax Rules, 1976 (TST Rules) are not ultra vires to Tripura Sales Tax Act, 1976 (TST Act). Accordingly, 4% tax deductible on transfer of right to use goods.

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

April 3, 2023 789 Views 0 comment Print

Kerala HC rules that Lok Ayukta lacks authority to override Sales Tax Officer’s orders. Case analysis of Additional Chief Secretary vs. Kerala Lok Ayukta.

Delay of 2659 days cannot be condoned for Demise of counsel

March 29, 2023 1128 Views 0 comment Print

Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]

Delay cannot be condoned if Illness of Counsel Not Supported by Medical Certificate

March 29, 2023 1335 Views 0 comment Print

Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case

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