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...
Goods and Services Tax : Get insights into the West Bengal Settlement of Disputes (SOD) Scheme, 2023. Understand the acts covered and eligibility criteria ...
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...
Goods and Services Tax : Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax dep...
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...
Corporate Law : Sales Tax Bar Association protests against arbitrary tax demands and operational inefficiencies, urging swift action for fair trea...
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...
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...
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...
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 ...
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...
Goods and Services Tax : The issue was whether an excessive delay in filing appeals could be condoned. The Tribunal allowed condonation but imposed costs, ...
Goods and Services Tax : The Court observed that the Tribunal granted partial relief without analysing whether the assessee had a strong prima facie case. ...
Goods and Services Tax : The court closed the writ after the State clarified that recovery proceedings were initiated only against the assessee husband. Th...
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...
Goods and Services Tax : Maharashtra Sales Tax Tribunal announces e-Hearing for appeals, simplifying proceedings with virtual hearings for convenience and ...
Goods and Services Tax : The dealers/persons/employers, hereinafter referred to as the applicants, desirous of seeking registrations under the Maharashtra ...
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 ...
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...
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...
Crescent Constructions Vs Deputy Commissioner of State Tax (WC) (Kerala High Court) HC held that that Deputy Commissioner of State Tax has misdirected himself in law while deciding to reject the application for rectification on the ground that the petitioner produced the documents in support of the claim for lower rate of tax only along with […]
ITAT Mumbai held that sales tax subsidy received by the assessee is capital receipt and does not come within definition of income under section 2(24) of the Income Tax Act, 1961 and when, a receipt is not a in the nature of income, it cannot form part of book profit u/s 115JB of the Income Tax Act, 1961.
Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court) It is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. Since the BST Act did not contain any provision to the effect making the Directors liable for […]
Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act.
Bombay High Court held that rights created by SARFAESI Act would have the overriding effect over any State Acts and accordingly Secured Creditor would have first right over the State Tax Departments.
Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal’s Judgment accepting C Forms is upheld.
Held that distinct commercial product Robinson Barley and Purity Barley cannot be classified as cereal. Hence taxable under residual entry @12% under Orissa Sales Tax Act, 1947.
Held that that the cut/ sized shade trees would constitute agricultural produce and therefore, fall outside the purview of TNGST Act, 1959.
Patel Brothers & Co Vs State of Odisha (Orissa High Court) Admittedly, the Petitioner Assessee is a manufacturer of Bidis. The short question is whether it is included within the entry Tobacco and Tobacco products in item 16 of the Schedule under the Orissa Entry Tax Act (OET Act). Learned counsel for the Petitioner seeks […]
Maharshi Steel Industries Vs Commissioner of Sales Tax (Orissa High Court) HC held that that the expression ‘tin containers’ is to be understood in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. […]
