Category: Sales Tax
Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act – Supreme Court. Grammatical construction may be departed from to avoid anomaly – Supreme Court ABCAUS Case Law CitationABCAUS 3444 (2021) (01) SC Important case law relied referred:Tirath Singh vs. Bachittar Singh …
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal right -SC ABCAUS Case Law Citation:ABCAUS 3306 (2020) (05) SC Important case law relied upon by the parties:Electronics Corporation of India Ltd. vs. Union of India & OrsOil …
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court ABCAUS Case Law Citation:ABCAUS 3303 (2020) (05) SC Important case law relied upon by the parties:CTO vs. Bhagwandas & SonsGuljag Industries Limited vs. State of Rajasthan & AnotherArjan …
Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT Department ABCAUS Case Law Citation:ABCAUS 3221 (2020) (01) SC Important case law relied upon by the parties:Larsen and Tourbo Limited Vs. State of Karnatka (2014) 1 SCC 708.Thyseenkrupp …
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case Law Citation: ABCAUS 3044 (2019) (07) SC Important Case Laws Cited/relied upon by the parties: E.C.I.E. Pvt. Ltd. vs. Additional Deputy Commissioner, Commercial Taxes (Kar.) and Another 1999(114) …
Total turnover u/s 6B(1) of Karnataka Sales Tax Act does not mean taxable turnover for levy of turnover tax – Supreme Court ABCAUS Case Law Citation:ABCAUS 2848 (2019) (03) SC Important Case Laws Cited/relied upon by the parties Commissioner of Customs Vs. Dilip Kumar and Company and Others 2018(9) SCCIndra Das Vs. State of Assam 2011(3) SCC 380 and RakeshKumar Paul Vs. State of Assam 2017(15) SCC 67M/s. Hoechst Pharmaceuticals Ltd. and Others Vs. State of Bihar and Others 1983(4) SCC 45 The …
Sales Tax liability on free replacement of defective parts in motor vehicles during warranty period. Matter to be decided by Larger Bench of SC ABCAUS Case Law Citation: ABCAUS 2773 (2019) (02) SC Important Case Laws Cited/relied upon by the parties Mohd. Ekram Khan & Sons v. Commissioner …
Allahabad High Court ask Govt. to take action against Joint Commissioner Sales tax Azamgarh for not complying with order. He has even no minimum courtesy as to how he should appear before the Court, remarked the High Court ABCAUS Case Law Citation: ABCAUS 2433 (2018) 07 HC The …
Assessee entitled to sales tax refund under Rajasthan Sales Tax Act, 1994 on price revision of LPG cylinders by ministry as the price mentioned in supply order was only provisional-Supreme Court ABCAUS Case Law Citation: ABCAUS 2220 (2018) (02) SC The Challenge/Grievance: The present case law involves bunch of SLP filed …
Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act stands excluded. ABCAUS Case Law Citation: ABCAUS 2073 (2017) (09) SC The Substantial Question of Law framed/urged for determination: A common question of law in the present …
