Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act – Supreme Court. Grammatical…
Non filing appeal within statutory limitation period not a case of violation of fundamental right, much less statutory or legal…
Goods movement under CST terminate when delivery is taken from carrier. There is no concept of constructive delivery-Supreme Court …
Incidence of Central Sales Tax occurs where the goods are appropriated to the contract. Supreme Court dismissed SLP of VAT…
SC uphelds validity of rule 6(4)(m)(i) of Karnataka Sales Tax Rules read with Explanation III to Rule 6(4) ABCAUS Case…
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…
Sales Tax liability on free replacement of defective parts in motor vehicles during warranty period. Matter to be decided by…
Allahabad High Court ask Govt. to take action against Joint Commissioner Sales tax Azamgarh for not complying with order. He…
Assessee entitled to sales tax refund under Rajasthan Sales Tax Act, 1994 on price revision of LPG cylinders by ministry as the price…
Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act…