Sales Tax

  • Sales Tax

Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act

Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act – Supreme Court. Grammatical…

3 years ago
  • Sales Tax

Non filing appeal within statutory limitation period not violation of  fundamental right-SC

Non filing appeal within statutory limitation period not a case of violation of   fundamental right, much less statutory or legal…

4 years ago
  • Sales Tax

Goods movement under CST terminate when delivery is taken from carrier – SC

Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court  …

4 years ago
  • Sales Tax

Incidence of Central Sales Tax occurs where the goods are appropriated to the contract – SC

Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT…

4 years ago
  • Sales Tax

SC uphelds validity of rule 6(4)(m)(i) of KST Rules read with Explanation III to Rule 6(4)

SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case…

5 years ago
  • Sales Tax

“Total turnover” under KST Act not refer to taxable  turnover for levy of turnover tax – SC

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…

5 years ago
  • Sales Tax

Sales Tax on free replacement of defective parts in motor vehicles during warranty period

Sales Tax liability on free replacement of defective parts in motor vehicles during warranty period. Matter to be decided by…

5 years ago
  • GST

Allahabad HC directs action against Joint Commissioner Sales tax Azamgarh for not complying with orders

Allahabad High Court ask Govt. to take action against Joint Commissioner Sales tax Azamgarh for not complying with order. He…

6 years ago
  • Sales Tax

Sales tax refund was payable on price revision of LPG cylinders by Ministry-Supreme Court

Assessee entitled to sales tax refund under Rajasthan Sales Tax Act, 1994 on price revision of LPG cylinders by ministry as the price…

6 years ago
  • Sales Tax

Exercise of sales tax revisional power after repeal of Act was unsustainable-Supreme Court

Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act…

7 years ago