Category: Sales Tax
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 …
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act, 1975-High Court refers the question for constitution of a larger Bench  ABCAUS Case Law Citation: ABCAUS 2069 (2017) (09) HC The Substantial Question of Law framed/urged for …
Concessional trade tax rate against Form III-B Penalty leviable u/s 4B(6) not u/s 3B of the U. P. Trade Tax Act for failure to sell the goods within the State, export them or sell them in the course of inter-State trade or commerce-SCÂ Â ABCAUS Case Law Citation: 1043 …
Work assigned to sub-contractors or payments made to them not part of total turnover us 6B of the Karnataka Sales Tax Act 1957 – Supreme Court ABCAUS Case Law Citation: 1009 2016 (09) SC Important Judgments Cited: State of Andhra Pradesh & Ors. v. Larsen & Toubro Limited …
