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Purchase Tax Cannot Be Shifted to Buyer for Seller’s Non-Payment: Madras HC

Goods and Services Tax : The Court held that a buyer cannot be saddled with purchase tax merely because the seller failed to remit tax when the transaction...

January 10, 2026 882 Views 0 comment Print

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 19350 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 1089 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 11277 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 9345 Views 2 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 6696 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 2494 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 1616 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 414 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 711 Views 0 comment Print


Latest Judiciary


Composite Tax Order Not Fully Invalid if Partly Illegal: SC Allows Partial Enforcement Due to Separability of Transactions

Goods and Services Tax : The issue was whether a composite assessment becomes wholly invalid. The Court held that valid and invalid portions can be separat...

April 17, 2026 105 Views 0 comment Print

1394-Day Delay Due to Spiritual Jain Diksha of Counsel – Appellant Gets Conditional Relief with Cost

Goods and Services Tax : The issue was whether an excessive delay in filing appeals could be condoned. The Tribunal allowed condonation but imposed costs, ...

April 13, 2026 1122 Views 0 comment Print

Pre-Deposit Decision Invalid as Tribunal Did Not Apply Mind to Prima Facie Case: Allahabad HC

Goods and Services Tax : The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. ...

March 6, 2026 369 Views 0 comment Print

Wife’s Assets Cannot Be Attached for Husband’s Sales Tax Dues: Kerala HC

Goods and Services Tax : The court closed the writ after the State clarified that recovery proceedings were initiated only against the assessee husband. Th...

December 25, 2025 432 Views 0 comment Print

Ex Parte Sales Tax Appeal Restored Due to Delay of Years in Service of Order

Goods and Services Tax : The issue was whether delay in approaching the Court was fatal despite exceptional facts. The Court ruled that restoration was war...

December 25, 2025 447 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 1641 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 18340 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 2363 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 28342 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 1624 Views 0 comment Print


Bombay Sales Tax Act empowers Tribunal to modify order of part payment passed in First Appeal

September 23, 2025 432 Views 0 comment Print

Bombay High Court held that having regard to the provisions of Section 55(6) of the Bombay Sales Tax Act, 1959, the Tribunal, acting as an Appellate Authority, certainly had powers to modify the order of part payment passed in First Appeal while hearing the Second Appeal.

Freight reimbursement not form part of sale price for sales tax: Bombay HC

September 21, 2025 798 Views 0 comment Print

Bombay High Court held that freight reimbursed by wholesalers to Parle Products Ltd. is not part of the sale price, affirming that sales tax cannot be levied on such charges.

Air Curtains are Not Electrical Fans: Madras HC Upholds 12% Sales Tax 

September 15, 2025 411 Views 0 comment Print

The Madras High Court ruled that air curtains are not electrical fans, dismissing a petition from Almonard Limited and upholding a 12% sales tax under the Tamil Nadu General Sales Tax Act.

Stock Transfers of Explosives to two State Depots Are Branch Transfers, Not Inter-State Sales: HC

August 13, 2025 825 Views 0 comment Print

The movement of explosives from Maharashtra to company depots in West Bengal and Jharkhand under a running contract with Coal India Ltd. constituted branch transfers under Section 6A of the CST Act and not inter-State sales.

No Sales Tax Addition on GP difference without Rule 18-C Enquiry: Madras HC

July 18, 2025 333 Views 0 comment Print

Madras High Court sets aside sales tax addition against Swarna Steels, ruling mere gross profit difference between sales is insufficient without Rule 18-C inquiry.

Informant Reward Schemes Must Be Fair, Transparent & Free of Frivolous Objections: Bombay HC

July 11, 2025 720 Views 0 comment Print

Bombay High Court orders ₹19.44 lakh reward for Darshan Singh Parmar, an informant whose tips led to significant tax recoveries, after a decade-long battle with the Sales Tax Department.

Inflating Contract Figures & Blaming Tax Authorities Constitutes Dual Fraud: Karnataka HC

April 17, 2025 378 Views 0 comment Print

Karnataka HC dismisses appeal, stating inflated contract figures to claim refund amounts to defrauding the state.

KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

April 12, 2025 657 Views 0 comment Print

Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasilal case.

Maharashtra Sales Tax Tribunal Remands Rs. 2 Crore CST Demand for Reassessment

April 8, 2025 1065 Views 0 comment Print

Maharashtra Tribunal remands CST demand case involving Starlog Enterprises and crane sales due to fresh documentary evidence presented by the appellant.

No Tax on Diesel Captive Generating under Karnataka Tax on Entry of Goods

February 16, 2025 831 Views 0 comment Print

Karnataka High Court rules that diesel captive generating sets are exempt from entry tax under Section 11-A of KTEG Act, 1979. Advance ruling order set aside.

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