The Constitution of India, 1950, specifically Articles 15(4), 16(4), and Article 342(A) in conjunction with Article 366(26c), as amended by the Constitution (102nd Amendment) Act, 2018, along with Articles 366(26C), 342A, 338B, and 342A, pertains to the reservation for citizens belonging to backward...

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M/s. Vellanki frame works Vs. The Commercial Tax Officer, Visakhapatnam

Judgement Date : january/2021, Citation : 2021 Latest Caselaw 21 SC

Headnote :

A. Under Section 147 of the Customs Act, 1962, the appellant argued that he was acting as an agent for the end customer. However, a Customs House Agent\'s role is limited to submitting documents for the clearance of imported goods on behalf of the importer or owner. Such an agent cannot be considere...

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M/S ULTRATECH CEMENT LTD. vs. STATE OF RAJASTHAN

Judgement Date : july/2020, Citation : 2020 Latest Caselaw 424 SC

Headnote :

A. Under Section 33 of the Rajasthan Value Added Tax Act, 2003, and Clause 13 of the Rajasthan Investment Promotion Scheme-2003, regarding Capital Investment Subsidy, the company asserted its entitlement to a 75% subsidy. However, the Board of Infrastructure Development and Investment Institution (B...

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COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

Judgement Date : june/2020, Citation : 2020 Latest Caselaw 414 SC

Headnote :

IMPORTANTPurchase Tax - The fact that the bottles in question are subject to sales tax when sold as liquor containers does not exempt them from purchase tax liability. The imposition of sales tax at the time of sale does not remove these items from the scope of purchase tax.A. Tamil Nadu General Sal...

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ASSISTANT COMMISSIONER (CT) LTU KAKINADA vs. M/S GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED

Judgement Date : may/2020, Citation : 2020 Latest Caselaw 361 SC

Headnote :

CRUCIALThe High Court cannot overlook the statutory time frame for addressing grievances and cannot automatically accept a writ petition.A. Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 - Assessment - Challenge - Limitation - The petitioner opted to approach the High Court after t...

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COMMERCIAL TAX OFFICER vs. M/S BOMBAY MACHINERY STORE

Judgement Date : april/2020, Citation : 2020 Latest Caselaw 344 SC

Headnote :

The Central Sales Tax Act of 1956, specifically Sections 3 and 6, along with Section 51 of the Sale of Goods Act of 1930 and the Rajasthan Sales Tax Act of 1954, state that the transfer of documents of title occurs after the goods have arrived at their destination within the state. When goods are ha...

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M/S HIGH RANGE COFFEE CURING PVT.LTD vs. STATE OF KARNATAKA

Judgement Date : february/2020, Citation : 2020 Latest Caselaw 118 SC

Headnote :

Karnataka Sales Tax Act, 1957, Sections 5 and 6 - Industrial Policy 1996 - Exemption - Government Order No. CI 30 SPC 96, dated March 15, 1996, known as Industrial Policy 1996, only offers sales tax concessions. The distinction is evident - the notion that purchase tax was included in the industrial...

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NIRMAL KUMAR PARSAN vs. COMMISSIONER OF COMMERCIAL TAXES

Judgement Date : january/2020, Citation : 2020 Latest Caselaw 55 SC

Headnote :

IMPORTANTSales Tax - The sale of goods imported from a foreign country, which are unloaded on the land of the State of West Bengal and stored in a bonded warehouse without the payment of customs duty, to foreign-bound ships as \"ship stores\" can be considered a sale within the territory of the Stat...

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STATE OF UTTAR PRADESH vs. M/S BIRLA CORPORATION LIMITED

Judgement Date : november/2019, Citation : 2019 Latest Caselaw 1134 SC

Headnote :

The Constitution of India, 1950, Articles 301 and 304(a) - Uttar Pradesh Trade Tax Act, 1948, Section 5 - Notification providing a rebate - Rescinding - The 1997 notification classified goods containing fly ash as eligible for rebate. However, feedback to the Government indicated that no new industr...

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STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 943 SC

Headnote :

IMPORTANTIncorporated Clubs are exempt from GST - The doctrine of mutuality applies to these clubs - Services rendered to members of Incorporated Clubs are not subject to Service Tax.A. Article 366(29-A)(e) of the Constitution of India, 1950 - West Bengal Sales Tax Act, 1994, Sections 2(10) and 9 -...

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M/S. TECNIMONT PVT. LTD. (FORMERLY KNOWN AS TECNIMONT ICB PVT. LTD) vs. STATE OF PUNJAB

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 846 SC

Headnote :

IMPORTANTThe requirement of a 25% pre-deposit before filing any appeal does not violate Article 14 of the Constitution.According to Section 62(5) of the Punjab Value Added Tax Act, 2005, a pre-deposit of 25% of the additional demand is required before any appeal can be heard. This provision is deeme...

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VASANT GANPAT PADAVE(D) BY LRS vs. ANANT MAHADEV SAWANT (DEAD) THRU LRS.

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 845 SC

Headnote :

IMPORTANTThe classification favoring tenants of minor landlords over those of other landlord categories is arbitrary - This classification violates Article 14.A. Maharashtra Tenancy and Agricultural Lands Act, 1948, Sections 31, 32F and 32G - Notification Requirement - Timeline - As of the tiller da...

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M/S SHREE VISHAL PRINTERS LTD. ETC. ETC vs. REGIONAL PROVIDENT FUND COMMISSIONER

Judgement Date : september/2019, Citation : 2019 Latest Caselaw 821 SC

Headnote :

A. Under Section 16 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, the exemption from the Act\'s provisions is intended for new establishments. This Act is designed to be beneficial, and the initial exemption period of five years, later reduced to three years, was meant to...

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State of Madhya Pradesh Vs. Lafarge Dealers Association

Judgement Date : july/2019, Citation : 2019 Latest Caselaw 548 SC

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State of Jharkhand Vs. M/s. Akash Coke Industries Pvt. Ltd.

Judgement Date : may/2019, Citation : 2019 Latest Caselaw 501 SC

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Department of Customs Vs. Sharad Gandhi

Judgement Date : february/2019, Citation : 2019 Latest Caselaw 193 SC

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M/S. TVS Motor Company Ltd. Vs. The State of Tamil Nadu and Others [OCTOBER 12, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 763 SC

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ALD Automotive Pvt. Ltd. Vs. The Commercial Tax Officer Now Upgraded as the Assistant Commissioner (CT) & Ors. [October 12, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 761 SC

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Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

Judgement Date : october/2018, Citation : 2018 Latest Caselaw 712 SC

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State of Karnataka and ANR Vs M/S Durga Projects Inc [March 06, 2018]

Judgement Date : march/2018, Citation : 2018 Latest Caselaw 156 SC

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Indian Oil Corporation Limited Vs. State of Bihar & ANR. [November 14, 2017]

Judgement Date : november/2017, Citation : 2017 Latest Caselaw 802 SC

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Federation of Indian Mineral Industries & ors. Vs. Union of India & ANR. [October 13, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 749 SC

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State of Kerala and Others Vs. Fr. William Fernandez Etc. Etc. [OCTOBER 09, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 736 SC

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Commissioner of Trade and Taxes and Ors. Vs. M/S Ahluwalia Contracts (India) Ltd. [OCTOBER 4, 2017]

Judgement Date : october/2017, Citation : 2017 Latest Caselaw 719 SC

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M/S Shanti Fragrances Vs. Union of India and Ors. [September 21, 2017]

Judgement Date : september/2017, Citation : 2017 Latest Caselaw 701 SC

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M/S Patel Brothers Vs. State of Assam and Ors. [JANUARY 04, 2017]

Judgement Date : january/2017, Citation : 2017 Latest Caselaw 23 SC

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Jindal Stainless Ltd.& ANR. Vs. State of Haryana & Ors. [11th NOVEMBER, 2016]

Judgement Date : november/2016, Citation : 2016 Latest Caselaw 801 SC

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The Additional Commissioner of Commercial Taxes, Bangalore Vs. Ayili Stone Industries Etc. Etc. [October 18, 2016]

Judgement Date : october/2016, Citation : 2016 Latest Caselaw 747 SC

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J.K. Lakshmi Cement Ltd. Vs. Commercial Tax Officer, Pali [September 16, 2016]

Judgement Date : september/2016, Citation : 2016 Latest Caselaw 663 SC

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Hindustan Lever Ltd. Vs. State of Karnataka [September 2, 2016]

Judgement Date : september/2016, Citation : 2016 Latest Caselaw 634 SC

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Smt. B. Narasamma Vs. Deputy Commissioner Commercial Taxes Karnataka & ANR. [August 11, 2016]

Judgement Date : august/2016, Citation : 2016 Latest Caselaw 557 SC

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M/S Ravi Prakash Refineries (P) Ltd. Vs. State of Karnataka [MAY 03, 2016]

Judgement Date : may/2016, Citation : 2016 Latest Caselaw 334 SC

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Commissioner, Delhi Value Added Tax Vs. M/s. ABB Ltd. [April 05, 2016]

Judgement Date : april/2016, Citation : 2016 Latest Caselaw 269 SC

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M/s. CASIO India Co. Pvt. Ltd. Vs. State of Haryana [March 29, 2016]

Judgement Date : march/2016, Citation : 2016 Latest Caselaw 252 SC

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State of Jharkhand & Ors. Vs. Tata Steel Ltd. & Ors. [February 12, 2016]

Judgement Date : february/2016, Citation : 2016 Latest Caselaw 138 SC

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Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala Vs. M/s K.T.C. Automobiles [January 29, 2016]

Judgement Date : january/2016, Citation : 2016 Latest Caselaw 98 SC

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Lloyd Electric and Engineering Limited Vs. State of Himachal Pradesh and others [September 3, 2015]

Judgement Date : september/2015, Citation : 2015 Latest Caselaw 580 SC

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Assitant Commissioner, Ernakulam Vs. Hindustan Urban Infrastructure Ltd. and Ors. [JANUARY 13, 2015]

Judgement Date : january/2015, Citation : 2015 Latest Caselaw 30 SC

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Dr. Subramanian Swamy Vs. Director, Central Bureau of Investigation & ANR. [MAY 06, 2014]

Judgement Date : may/2014, Citation : 2014 Latest Caselaw 328 SC

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State of Jharkhand & Ors. Vs. M/S.La Opala R.G. Ltd. [MARCH 27, 2014]

Judgement Date : march/2014, Citation : 2014 Latest Caselaw 204 SC

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State of Haryana & ANR. Vs. M/S Polar Industries Ltd. [JANUARY 23, 2013]

Judgement Date : january/2013, Citation : 2013 Latest Caselaw 80 SC

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Shobhan Singh Khanka Vs. The State of Jharkhand [March 30,2012]

Judgement Date : march/2012, Citation : 2012 Latest Caselaw 203 SC

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Ram Naresh Singh Vs. State of Bihar & Ors. [March 14, 2012]

Judgement Date : march/2012, Citation : 2012 Latest Caselaw 177 SC

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Esha Ekta Appartments CHS Ltd. and others Vs. The Municipal Corporation of Mumbai and another [February 29, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 153 SC

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Markio Tado Vs. Takam Sorang & Ors. [February 2, 2012]

Judgement Date : february/2012, Citation : 2012 Latest Caselaw 87 SC

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M/s L.N. Gadodia & Sons & ANR. Vs. Regional Provident Fund Commissioner

Judgement Date : september/2011, Citation : 2011 Latest Caselaw 741 SC

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State of Jharkhand & Ors. Etc. Vs. M/s. Shivam Coke Industries, Dhanbad, Etc.,

Judgement Date : august/2011, Citation : 2011 Latest Caselaw 576 SC

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M/s. Bansal Wire Industries Ltd. & ANR Vs. State of U.P. & Ors

Judgement Date : april/2011, Citation : 2011 Latest Caselaw 357 SC

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State Of Tamil Nadu & ANR. Vs. India Cements Ltd. & ANR.

Judgement Date : april/2011, Citation : 2011 Latest Caselaw 334 SC

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Commissioner of Trade Tax, U.P. Vs M/s. Kartos International Etc.

Judgement Date : april/2011, Citation : 2011 Latest Caselaw 289 SC

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M/s Hyderabad Engineering Industries Vs State of Andhra Pradesh

Judgement Date : march/2011, Citation : 2011 Latest Caselaw 186 SC

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State of Haryana & Others Vs M/s. Mahabir Vegetable Oils Pvt. Ltd

Judgement Date : february/2011, Citation : 2011 Latest Caselaw 138 SC

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M/S. Saraf Trading Corporation Etc. Vs State of Kerala

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 41 SC

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M/S United Riceland Ltd. Vs State of Haryana & ANR.

Judgement Date : january/2011, Citation : 2011 Latest Caselaw 24 SC

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Indure Ltd. & ANR. Vs. Commercial Tax Officer & Ors. [2010] INSC 753 (20 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 688 SC

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State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. & ANR. [2010] INSC 743 (14 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 677 SC

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M/S. India Meters Ltd. Vs. State of Tamil Nadu [2010] INSC 707 (7 September 2010)

Judgement Date : september/2010, Citation : 2010 Latest Caselaw 640 SC

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State of U.P. & Ors. Vs. M/S. Vam Organic Chemicals Ltd. [2010] INSC 152 (26 February 2010)

Judgement Date : february/2010, Citation : 2010 Latest Caselaw 165 SC

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M/S. Indodan Industries Ltd. Vs. State of U.P. & Ors. [2009] INSC 1660 (20 October 2009)

Judgement Date : october/2009, Citation : 2009 Latest Caselaw 849 SC

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State of Haryana Vs. M/S Liberty Enterprises [2009] INSC 546 (17 March 2009)

Judgement Date : march/2009, Citation : 2009 Latest Caselaw 295 SC

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M/S A&G Projects & Technologies Ltd. Vs. State of Karnataka [2008] INSC 2131 (11 December 2008)

Judgement Date : december/2008, Citation : 2008 Latest Caselaw 119 SC

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Commnr. of Trade Tax, U.P. Vs. M/S. National Industrial Corpn. Ltd. [2008] INSC 2056 (2 December 2008)

Judgement Date : december/2008, Citation : 2008 Latest Caselaw 44 SC

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Assistant Commercial Taxes Officer Vs. M/S Bajaj Electricals Ltd. [2008] INSC 1877 (6 November 2008)

Judgement Date : november/2008, Citation : 2008 Latest Caselaw 968 SC

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Alagendran Exports Pvt.Ltd. Vs. State of Kerala [2008] INSC 1348 (12 August 2008)

Judgement Date : august/2008, Citation : 2008 Latest Caselaw 711 SC

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M/S Steel Authority of India Ltd. Vs. Sales Tax Officer,Rourkela-I Circle&Ors [2008] INSC 1084 (10 July 2008)

Judgement Date : july/2008, Citation : 2008 Latest Caselaw 587 SC

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National Aluminium Co. Ltd Vs. The State of A.P. & Ors [2008] INSC 213 (19 February 2008)

Judgement Date : february/2008, Citation : 2008 Latest Caselaw 194 SC

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M/S Padinjarekara Agencies Limited Vs. State of Kerala [2008] INSC 159 (8 February 2008)

Judgement Date : february/2008, Citation : 2008 Latest Caselaw 140 SC

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Indian Dairy Machinery Co. Ltd. Vs. Assistant Commissioner of Commercial Taxes [2008] INSC 67 (22 January 2008)

Judgement Date : january/2008, Citation : 2008 Latest Caselaw 67 SC

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M/S.I.D.L.Chemical Ltd Vs. State of Orissa [2007] Insc 1152 (16 November 2007)

Judgement Date : november/2007, Citation : 2007 Latest Caselaw 939 SC

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Commissioner of Trade Tax, U.P. Vs. Malviya Chemical and Pharmaceutical Private Limited, Ghazi [2007] Insc 1147 (15 November 2007)

Judgement Date : november/2007, Citation : 2007 Latest Caselaw 934 SC

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State of Andhra Pradesh & Anr Vs. M/S Concap Capacitors,Balanagar, Hyderabad & Ors [2007] Insc 1081 (12 October 2007)

Judgement Date : october/2007, Citation : 2007 Latest Caselaw 868 SC

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M/S. Guljag Industries Vs. Commercial Taxes Officer [2007] Insc 798 (3 August 2007)

Judgement Date : august/2007, Citation : 2007 Latest Caselaw 596 SC

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M/S Rashtriya Audyogik Sansthan Vs. Commissioner of Trade Tax, U.P. [2007] Insc 319 (22 March 2007)

Judgement Date : march/2007, Citation : 2007 Latest Caselaw 261 SC

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M/S Supra Marketing Agencies Vs. Commercial Tax Officer,Hyderabad & Ors [2006] Insc 797 (13 November 2006)

Judgement Date : november/2006, Citation : 2006 Latest Caselaw 797 SC

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M/S. Jhunjhunwala & Ors Vs. State of U.P. & Ors [2006] Insc 611 (22 September 2006)

Judgement Date : september/2006, Citation : 2006 Latest Caselaw 611 SC

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M/S Rapti Commission Agency VS. State of U.P. & Ors [2006] Insc 468 (2 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 468 SC

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M/S. Sonebhadra Fuels VS. Commissioner, Trade Tax, U.P.Lucknow [2006] Insc 463 (1 August 2006)

Judgement Date : august/2006, Citation : 2006 Latest Caselaw 463 SC

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M/S. Jai Beverages Pvt. Ltd. Vs. State of Jammu & Kashmir & Ors [2006] Insc 305 (12 May 2006)

Judgement Date : may/2006, Citation : 2006 Latest Caselaw 305 SC

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M/S. Sunrise Associates Vs. Govt. of Nct of Delhi & Ors [2006] Insc 255 (28 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 255 SC

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Jindal Stainless Ltd. & Anr Vs. State of Haryana & Ors [2006] Insc 205 (13 April 2006)

Judgement Date : april/2006, Citation : 2006 Latest Caselaw 205 SC

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Mahabir Vegetable Oils Pvt. Ltd. & Anr Vs. State of Haryana & Ors [2006] Insc 124 (10 March 2006)

Judgement Date : march/2006, Citation : 2006 Latest Caselaw 124 SC

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Commissioner of Trade Tax U.P. & ANR Vs. M/S. Kajaria Ceramics Ltd., [2005] Insc 350 (12 July 2005)

Judgement Date : july/2005, Citation : 2005 Latest Caselaw 350 SC

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M/S. Tata Iron & Steel Co. Ltd. Vs. State of Jharkhand & Ors [2005] INSC 201 (30 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 201 SC

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The Commissioner, Trade Tax. U.P. Vs. S/S National Cereal Product [2005] INSC 156 (7 March 2005)

Judgement Date : march/2005, Citation : 2005 Latest Caselaw 156 SC

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State of Andhra Pradesh Vs. M/S A.P. Paper Mills Ltd [2005] INSC 2 (3 January 2005)

Judgement Date : january/2005, Citation : 2005 Latest Caselaw 2 SC

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Commissioner, Trade Tax, U. P. Vs. M/S D. S. M. Group of Industries [2004] Insc 746 (9 December 2004)

Judgement Date : december/2004, Citation : 2004 Latest Caselaw 704 SC

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Associated Cement Companies Ltd. Vs. State of Bihar & Ors [2004] Insc 595 (29 September 2004)

Judgement Date : september/2004, Citation : 2004 Latest Caselaw 555 SC

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State of Rajasthan & Anr Vs. J.K. Udaipur Udyog Ltd. & Anr [2004] Insc 592 (28 September 2004)

Judgement Date : september/2004, Citation : 2004 Latest Caselaw 552 SC

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The Comm. of Commercial Tax, Ranchi & Another Vs. M/S Swarn Rekha Cokes & Coals Pvt. Ltd. & Others [2004] Insc 399 (7 May 2004)

Judgement Date : may/2004, Citation : 2004 Latest Caselaw 361 SC

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M/S Monga Rice Mill Vs. State of Haryana & Anr [2004] Insc 271 (13 April 2004)

Judgement Date : april/2004, Citation : 2004 Latest Caselaw 267 SC

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M/S. Satnam Overseas Vs. State of Haryana & ANR [2002] INSC 439 (24 October 2002)

Judgement Date : october/2002, Citation : 2002 Latest Caselaw 440 SC

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M/S. Mycon Construction Limited Vs. State of Karnataka & ANR [2002] INSC 262 (7 May 2002)

Judgement Date : may/2002, Citation : 2002 Latest Caselaw 262 SC

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The Indian Hotels Company Ltd. & Ors Vs. The Income Tax Officer, Mumbai & Ors [2000] INSC 410 (8 August 2000)

Judgement Date : august/2000, Citation : 2000 Latest Caselaw 407 SC

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20th Century Finance Corpn. Ltd. & ANR Vs. State of Maharashtra [2000] INSC 306 (9 May 2000)

Judgement Date : may/2000, Citation : 2000 Latest Caselaw 303 SC

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Steel Authority of India Ltd. Vs. State Oforissa & Ors [2000] INSC 87 (25 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 87 SC

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Steel Authority of India Ltd. Vs. State of Orissa & Ors [2000] INSC 84 (25 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 84 SC

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N.N. Abdul Rawoof Vs. Pichamuthu & Ors [2000] INSC 48 (10 February 2000)

Judgement Date : february/2000, Citation : 2000 Latest Caselaw 48 SC

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Commissioner of Sales Tax, M.P. Vs. Madhya Bharat Papers Ltd. [2000] INSC 18 (18 January 2000)

Judgement Date : january/2000, Citation : 2000 Latest Caselaw 18 SC

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Sea Pearl Industries & Ors Vs. Commissioner of Income Tax, Cochin [2000] INSC 9 (9 January 2000)

Judgement Date : january/2000, Citation : 2000 Latest Caselaw 9 SC

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Shree Digvijay Cement Co. Ltd.& Ors Vs. State of Rajasthan & Ors [1999] INSC 429 (17 December 1999)

Judgement Date : december/1999, Citation : 1999 Latest Caselaw 429 SC

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Gobind Sugar Mills Ltd. Vs. State of Bihar & Ors [1999] INSC 277 (17 August 1999)

Judgement Date : august/1999, Citation : 1999 Latest Caselaw 277 SC

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Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 607 (14 December 1998)

Judgement Date : december/1998, Citation : 1998 Latest Caselaw 607 SC

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Ferro Alloys Corporation Ltd. Vs. Union of India & Ors [1998] INSC 605 (14 December 1998)

Judgement Date : december/1998, Citation : 1998 Latest Caselaw 605 SC

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TVL K.A.K. Anwar & Co. Vs. State of Tamil Nadu [1997] INSC 868 (27 November 1997)

Judgement Date : november/1997, Citation : 1997 Latest Caselaw 784 SC

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State of Karnataka Vs. B.M. Ashraf & Co [1997] INSC 780 (20 October 1997)

Judgement Date : october/1997, Citation : 1997 Latest Caselaw 696 SC

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The Central Arecaunt & Cocoa Marketing& Processing Co-Opera Vs. State of Karnataka & Ors [1997] INSC 734 (16 September 1997)

Judgement Date : september/1997, Citation : 1997 Latest Caselaw 650 SC

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Shri Digvijay Cement Co., Vs. State of Rajasthan & Ors, Etc [1997] INSC 328 (21 March 1997)

Judgement Date : march/1997, Citation : 1997 Latest Caselaw 298 SC

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Ashok Leyland Limited Vs. Union of India & Ors [1997] INSC 191 (20 February 1997)

Judgement Date : february/1997, Citation : 1997 Latest Caselaw 191 SC

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M/S J.K. Synthetics Ltd. ANR Vs. Commercial Tax Officer & ANR [1997] INSC 91 (28 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 91 SC

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Phool Chand Gupta Vs. State of Andhra Pradesh [1997] INSC 58 (21 January 1997)

Judgement Date : january/1997, Citation : 1997 Latest Caselaw 58 SC

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Bharat Heavy Electrical Limited Vs. Union of India & Ors [1996] INSC 568 (18 April 1996)

Judgement Date : april/1996, Citation : 1996 Latest Caselaw 382 SC

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Comorin Match Industries (Pvt.) Ltd. Vs. State of Tamil Nadu [1996] INSC 551 (16 April 1996)

Judgement Date : april/1996, Citation : 1996 Latest Caselaw 366 SC

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State of Rajashtan & ANR Vs. Sarvotam Vegetables Products [1996] INSC 510 (9 April 1996)

Judgement Date : april/1996, Citation : 1996 Latest Caselaw 326 SC

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Imperial Chit Funds (P) Ltd. Vs. Income Tax Officer, Ernakulam [1996] INSC 422 (19 March 1996)

Judgement Date : march/1996, Citation : 1996 Latest Caselaw 269 SC

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O. Bharathan Vs. K. Sudhakaran & ANR [1996] INSC 197 (6 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 130 SC

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State of Bihar Vs. Bihar Chamber of Commerce [1996] INSC 196 (6 February 1996)

Judgement Date : february/1996, Citation : 1996 Latest Caselaw 129 SC

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Vijayalaxmi Cashew Company & Ors Vs. The Deputy Commercial Tax Officer & ANR [1995] INSC 853 (15 December 1995)

Judgement Date : december/1995, Citation : 1995 Latest Caselaw 768 SC

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J.K. Synthetics Ltd. Vs. Commercial Taxes Officer [1994] INSC 298 (9 May 1994)

Judgement Date : may/1994, Citation : 1994 Latest Caselaw 294 SC

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State of A.P. Vs. Hyderabad Asbestos Cement Production Ltd. [1994] INSC 271 (28 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 267 SC

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Devidass Gopal Krishan Pvt. Ltd. Vs. State of Punjab [1994] INSC 227 (8 April 1994)

Judgement Date : april/1994, Citation : 1994 Latest Caselaw 224 SC

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Telangana Steel Industries Vs. State of A. P [1994] INSC 160 (4 March 1994)

Judgement Date : march/1994, Citation : 1994 Latest Caselaw 158 SC

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Printers (Mysore) Ltd. Vs. Asstt. Commercial Tax Officer [1994] INSC 91 (7 February 1994)

Judgement Date : february/1994, Citation : 1994 Latest Caselaw 90 SC

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Rajasthan Roller Flour Mills Assn. Vs. State of Rajasthan [1993] INSC 330 (1 September 1993)

Judgement Date : september/1993, Citation : 1993 Latest Caselaw 325 SC

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Bengal Iron Corporation Vs. C. T. O [1993] INSC 242 (27 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 238 SC

Headnote :

The ruling of the court was presented by B.P. JEEVAN REDDY J. - Civil Appeal No. 4474 of 1992. 1. The appellant is involved in the production and sale of items such as cast-iron pipes, manhole covers, bends, and more.

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Bengal Iron Corporation & ANR Vs. Commercial Tax Officer & Ors [1993] INSC 234 (27 April 1993)

Judgement Date : april/1993, Citation : 1993 Latest Caselaw 230 SC

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Hindustan Paper Corpn. Ltd. Vs. State of Kerala & Ors [1993] INSC 160 (26 March 1993)

Judgement Date : march/1993, Citation : 1993 Latest Caselaw 157 SC

Headnote :

The State of Kerala issued Notification RSO 415 of 1971 under Section 10 of the Kerala General Sales Tax Act, which provided a tax exemption on the turnover from the sales of newsprint for a duration of two years starting from the commencement of production at the newsprint plant. In 1974, the appel...

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Hotel Balaji & Ors Vs. State of Andhra Pradesh & Ors [1992] INSC 214 (22 October 1992)

Judgement Date : october/1992, Citation : 1992 Latest Caselaw 214 SC

Headnote :

The constitutional validity of Section 15B of the Gujarat Sales Tax Act, Section 3-AAAA of the Uttar Pradesh Sales Tax Act, and Section 6A of the Andhra Pradesh General Sales Tax Act has been contested in the current Appeals, Writ Petitions, Special Leave Petitions (SLPs), and Transferred cases.Sect...

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Commissioner of Sales Tax, U.P. & Ors Vs. Bakhtawar Lal Kailash Chand Areti & Ors [1992] INSC 188 (5 August 1992)

Judgement Date : august/1992, Citation : 1992 Latest Caselaw 188 SC

Headnote :

The primary issue raised in the series of appeals filed by the appellant-State was whether the goods acquired by a commission agent on behalf of principals located outside the State of U.P. and subsequently sent to those principals constituted inter-State purchases as defined in clause (a) of Sectio...

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Deputy Commissioner of Sales Tax Vs. Aysha Hosiery Factory (P) Ltd. [1992] INSC 12 (16 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 12 SC

Headnote :

The Kerala Additional Sales Tax Act of 1978 aimed to introduce an extra sales tax of 10% on top of the existing tax rate established by the Kerala General Sales Tax Act of 1963, applicable to all taxable sales and purchases within the State.The assessees contested the imposition of this additional s...

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M/S. Pine Chemicals Ltd. & Ors Vs. The Assessing Authority & Ors [1992] INSC 10 (16 January 1992)

Judgement Date : january/1992, Citation : 1992 Latest Caselaw 10 SC

Headnote :

The appellant, a public limited company, was engaged in the production of Rosin, Turpentine, and Rosin Derivatives, operating in Bari Brahmana and Jammu Tawi.On January 20, 1981, the Assessing Authority evaluated the appellant company under the Central Sales Tax Act for the fiscal year ending June 3...

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Commissioner of Income-Tax, Haryana Vs. Krishna Copper Steel Rolling Millsjagadhri [1991] INSC 289 (12 November 1991)

Judgement Date : november/1991, Citation : 1991 Latest Caselaw 289 SC

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Murli Manohar and Co. & ANR Vs. State of Haryana & ANR [1990] INSC 327 (25 October 1990)

Judgement Date : october/1990, Citation : 1990 Latest Caselaw 327 SC

Headnote :

Each of the appellants/petitioners is a registered dealer in Haryana. They acquired certain raw materials within the state without paying the purchase tax, based on the provisions of section 24 of the Haryana Sales Tax Act, 1973. Using these raw materials, they manufactured goods in the state and su...

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Andhra Steel Corporation Vs. Commissioner of Commercial Taxes In Karnataka [1990] INSC 116 (30 March 1990)

Judgement Date : march/1990, Citation : 1990 Latest Caselaw 116 SC

Headnote :

The appellant, a registered dealer under the Karnataka Sales Tax Act, 1957, was acquiring iron scraps from both in-state and out-of-state dealers to manufacture iron ingots, steel rounds, and steel products. He submitted a writ petition to the High Court contesting the constitutional validity of Sec...

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Video Electronics Pvt. Ltd. & ANR Vs. State of Punjab & ANR [1989] INSC 394 (22 December 1989)

Judgement Date : december/1989, Citation : 1989 Latest Caselaw 394 SC

Headnote :

This case involves a legal question that has arisen in the petitions submitted under Article 32 of the Constitution, leading to a Common Judgment despite the petitioners being distinct dealers operating in various states and contesting different legal provisions relevant to their situations.The peti...

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Sri Doki China Guruvulu Son & Co. & ANR Vs. Govt. of Andhra Pradesh & ANR [1989] INSC 375 (7 December 1989)

Judgement Date : december/1989, Citation : 1989 Latest Caselaw 375 SC

Headnote :

According to item 14 of the Second Schedule of the Andhra Pradesh General Sales Tax Act, 1957, tamarind was liable for sales tax at the point of first purchase in the State, regardless of whether it was bought within or outside the State. However, following an amendment to the Act by Act 19 of 1986,...

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Goodyear India Ltd. Vs. State of Haryana & ANR [1989] INSC 311 (19 October 1989)

Judgement Date : october/1989, Citation : 1989 Latest Caselaw 311 SC

Headnote :

The appellant company, Good Year India Limited, is a registered dealer under both the Haryana General Sales Tax Act, 1973 and the Central Sales Tax Act, 1956, and is engaged in the manufacturing of automobile tyres and tubes in Ballabgarh, Haryana. To support its manufacturing operations, the compan...

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Builders Association of India & Ors Vs. Union of India & Ors [1989] INSC 114 (31 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 114 SC

Headnote :

The petitioners in this writ petition are construction contractors involved in building projects such as buildings, factories, and bridges. They have contested the imposition of sales tax by the relevant State Governments under their respective sales tax laws on the revenue generated from the works...

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State of Tamil Nadu Vs. Mahi Traders & Ors [1989] INSC 41 (3 February 1989)

Judgement Date : february/1989, Citation : 1989 Latest Caselaw 41 SC

Headnote :

The respondents are traders in hides and skins, dealing primarily in splits and colored leather. Splits refer to the small, irregular pieces cut from raw or tanned hides and skins, either to reduce their thickness or to achieve a uniform shape. Colored leather is produced by dyeing tanned hides and...

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State of Kerala Vs. Attesee [1988] INSC 329 (27 October 1988)

Judgement Date : october/1988, Citation : 1988 Latest Caselaw 325 SC

Headnote :

Section 9, in conjunction with item 7 of the Third Schedule of the Kerala General Sales Tax Act of 1963, provided sales tax exemptions for specific items, including cotton fabrics. The term \"cotton fabrics\" was defined in accordance with item 19 of the first Schedule of the Central Excises and Sal...

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Bharat General & Textile Industries Ltd. & Ors Vs. State of Maharashtra & Ors [1988] INSC 287 (19 September 1988)

Judgement Date : september/1988, Citation : 1988 Latest Caselaw 284 SC

Headnote :

The Government of Maharashtra, exercising its authority under section 41 of the Bombay Sales Tax Act, issued notifications that allowed new industries established in backward areas for the production of both edible and non-edible oils to benefit from exemptions on purchase tax and sales tax. However...

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Mahalakshmi Oil Mills Vs. State of Andhra Pradesh & Ors [1988] INSC 278 (14 September 1988)

Judgement Date : september/1988, Citation : 1988 Latest Caselaw 275 SC

Headnote :

The appellant-assessee argued before the Andhra Pradesh High Court that tobacco seed oil and tobacco seed cake, as derivatives of tobacco, should be exempt from sales tax under section 8, in conjunction with entry 7 of the Fourth Schedule of the Andhra Pradesh General Sales Tax Act, 1957, which prov...

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Commissioner of Sales Tax, U.P. Vs. Rai Bharat Das & Bros [1988] INSC255 (30 August 1988)

Judgement Date : august/1988, Citation : 1988 Latest Caselaw 252 SC

Headnote :

Section 2(h) of the Central Sales Tax Act, 1956 defines the sale price as the consideration for the sale of goods, which includes any amount charged by the dealer for services related to the goods at the time of or prior to delivery, excluding freight or delivery costs and cash discounts.The assesse...

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Coffee Board, Karnataka, Bangalore Vs. Commissioner of Commercial Taxes [1988] INSC 164 (11 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 163 SC

Headnote :

The Coffee Board, the appellant, submitted writ petitions to the High Court seeking a declaration that the mandatory delivery of coffee under section 25(i) of the Coffee Act, 1942 does not constitute a sale. They argued that section 2(t) of the Karnataka Sales Tax Act, 1957 should be invalidated if...

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State of Tamil Nadu Vs. Dharangadhara Trading Co. Ltd. [1988] INSC 133 (3 May 1988)

Judgement Date : may/1988, Citation : 1988 Latest Caselaw 133 SC

Headnote :

Dharangadhara Chemical Works Ltd. (the Chemical Company) entered into an agreement to sell all its products to the respondent (the Trading Company). This agreement included general terms, with specific details such as the actual quantity sold, sale price, booking station, and destination stations to...

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Deputy Commissioner of Sales-Tax (Law), Board of Revenue Vs. Shiphy International, Alleppey [1988] INSC 64 (7 March 1988)

Judgement Date : march/1988, Citation : 1988 Latest Caselaw 64 SC

Headnote :

The respondent-assessee acquired fresh frog legs, which were then skinned, cleaned, and frozen to prevent decomposition and decay before being exported. They claimed eligibility for benefits under section 5(3) of the Central Sales Tax Act, 1956.The State argued that the fresh legs were not exported...

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Sales Tax Officer, Moradabad & Ors Vs. Oriental Coal Corporation Moradabad [1988] INSC 6 (12 January 1988)

Judgement Date : january/1988, Citation : 1988 Latest Caselaw 6 SC

Headnote :

The respondent, an unregistered coal merchant firm operating in Bihar with an office in U.P., was assessed for sales tax by the first appellant concerning the coal turnover for the assessment years 1967-68 and 1968-69. The assessee challenged the assessment orders through writ petitions, claiming th...

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Indian Cement & Ors Vs. State of Andhra Pradesh & Ors [1988] INSC 5 (12 January 1988)

Judgement Date : january/1988, Citation : 1988 Latest Caselaw 5 SC

Headnote :

The State of Andhra Pradesh, exercising the powers granted under sub-section (1) of section 9 of the Andhra Pradesh General Sales Tax Act, 1957, issued an order on January 27, 1987, to lower the tax rate on the sale of cement to manufacturing units of cement products within the State. On the same da...

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The State of Andhra Pradesh Vs. Nav Swadeshi Oil Mills [1987] INSC 313 (3 November 1987)

Judgement Date : november/1987, Citation : 1987 Latest Caselaw 312 SC

Headnote :

Sub-section (2) of section 9 of the Central Sales Tax Act, 1956 stipulates that the assessment procedure outlined in the general sales tax law of the relevant State is applicable to assessments conducted under the Central Act. Section 13 of the Andhra Pradesh General Sales Tax Act, 1957 mandates tha...

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State of Uttar Pradesh & Ors Vs. Kasturi Lal Har Lal [1987] INSC 195 (3 August 1987)

Judgement Date : august/1987, Citation : 1987 Latest Caselaw 194 SC

Headnote :

Section 3 of the Central Sales Tax Act, 1956 states that a sale or purchase of goods is considered to occur in the context of inter-State trade or commerce if the sale or purchase (a) causes the movement of goods from one State to another, or (b) is carried out through the transfer of documents of t...

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Commissioner of Sales Tax Vs. Leather Facts Co [1987] INSC 78 (24 March 1987)

Judgement Date : march/1987, Citation : 1987 Latest Caselaw 78 SC

Headnote :

The respondent, a dealer in hides and skins who exports these goods outside India, engaged in transactions that fell under sub-section (3) of Section 5 of the Central Sales Tax Act, 1956. These transactions could not be taxed due to a constitutional restriction under Article 286(1)(a) of the Constit...

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Sterling Foods, A Partnership Firm Represented by Itspartne Vs. The State of Karnataka & ANR [1986] INSC 147 (21 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 147 SC

Headnote :

The appellants are a partnership engaged in the business of trading shrimps, prawns, lobsters, and other seafood products. They are registered as dealers under both the Karnataka Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. In the course of their operations, the appellants purchase shri...

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Madras Marine & Co. Vs. State of Madras [1986] INSC 137 (16 July 1986)

Judgement Date : july/1986, Citation : 1986 Latest Caselaw 137 SC

Headnote :

The appellant company involved in Civil Appeal No. 642 of 1974 operated as a ship chandler, importing goods from abroad and storing them in a bonded warehouse in accordance with the provisions of the Customs Act, 1962. This warehouse was jointly controlled by the Customs Department and the importers...

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State of Tamil Nadu Vs. Kodaianal Motor Union (P) Ltd. [1986] INSC 100 (1 May 1986)

Judgement Date : may/1986, Citation : 1986 Latest Caselaw 100 SC

Headnote :

The assessee acquired motor spare parts using \'C\' form certificates issued under the Central Sales Tax Act, 1956, intended for resale. However, instead of selling these parts, the assessees utilized them for their own purposes.The Revenue argued that since the goods purchased were not used for the...

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Chunni Lal Parshadi Lal Vs. Commissioner of Sales Tax, U.P., Lucknow [1986] INSC 44 (18 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 44 SC

Headnote :

The turnover from cotton yarn was subject to taxation under section 3-AA of the U.P. Sales Tax Act, 1948, at the point of sale to consumers. In the assessment year 1960-1961, the Sales Tax Officer granted the assessee, a cotton yarn dealer, an exemption on a turnover of Rs. 8,70,810 based on the For...

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Bakul Cashew Co. & Ors Vs. Sales Tax Officer Quilon & ANR [1986] INSC 38 (12 March 1986)

Judgement Date : march/1986, Citation : 1986 Latest Caselaw 38 SC

Headnote :

The appellants are cashew processors who own and/or operate cashew factories, where approximately 80% of the raw nuts processed were imported from African countries during the relevant period. The importation of these raw nuts was managed through the Cashew Corporation of India, which allocated them...

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Onkarlal Nandlal Vs. State of Rajasthan & ANR [1985] INSC 202 (23 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 202 SC

Headnote :

The Rajasthan Sales Tax Act of 1954 (State Act) defines \"sale\" in Sub-section (o) of section 2 as \"any transfer of property in goods for cash, deferred payment, or any other valuable consideration.\" According to Explanation (ii) of section 2(o), a transfer of property in goods is considered to h...

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Govt. Medical Store Depot, Gauhati Vs. The Supdt. of Taxes, Gauhati & Ors [1985] INSC 188 (29 August 1985)

Judgement Date : august/1985, Citation : 1985 Latest Caselaw 188 SC

Headnote :

The Central Government, through the Ministry of Health, Family Planning, and Urban Development, established a Medical Store Depot in Gauhati to procure and supply medical supplies to government institutions at both the Central and State levels, as well as to railway establishments in Assam, the Nort...

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Chiranjit Lal Anand Vs. State of Assam & ANR [1985] INSC 166 (2 August 1985)

Judgement Date : august/1985, Citation : 1985 Latest Caselaw 166 SC

Headnote :

The appellant, who was engaged in supplying various ration items, including \'meat on hoof\', to the Central Reserve Police units, was assessed for sales tax under section 19 of the Assam Sales Tax Act, 1947 for the period ending September 30, 1965.He contested the assessment order and the demand no...

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Govind Saran Ganga Saran Vs. Commissioner of Sales Tax & Ors [1985] INSC 104 (26 April 1985)

Judgement Date : april/1985, Citation : 1985 Latest Caselaw 104 SC

Headnote :

The appellant, a registered dealer under the Bengal Finance (Sales Tax) Act of 1941 as it applies to the Union Territory of Delhi (referred to as the State Act), engaged in the purchase of cotton yarn and its sale to both registered and unregistered dealers, as well as consumers. For the assessment...

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State of Orissa & Other Vs. The Tltaghur Paper Mills Company Ltd. & ANR [1985] INSC 43 (1 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 43 SC

Headnote :

Section 3B of the Orissa Sales Tax Act of 1917 grants the State Government the authority to periodically designate certain goods or categories of goods as subject to tax based on the turnover of purchases. The proviso states that no tax will be imposed on the sales of those goods or categories decla...

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Hindustan Aeronautics Ltd. Vs. The State of Orissa [1983] INSC 202 (16 December 1983)

Judgement Date : december/1983, Citation : 1983 Latest Caselaw 202 SC

Headnote :

Following an agreement, the Government of the U.S.S.R. granted a license to the Government of India for the manufacturing and assembly of aircraft. Subsequently, both governments signed a protocol regarding the production of MIG aircraft in India. The Government of India assigned the manufacturing o...

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Shiv Dutt Rai Fateh Chand Vs. Union of India & ANR [1983] INSC 62 (6 May 1983)

Judgement Date : may/1983, Citation : 1983 Latest Caselaw 62 SC

Headnote :

Section 9 of the Central Sales Tax Act, 1956, as retrospectively amended by the Central Sales Tax (Amendment) Act, 1969, established the framework for the imposition and collection of taxes and penalties on goods sold by dealers during inter-State trade or commerce. It also stipulated that the autho...

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Titaghur Paper Mills Co. Ltd. Vs. State of Orissa [1983] INSC 40 (13 April 1983)

Judgement Date : april/1983, Citation : 1983 Latest Caselaw 40 SC

Headnote :

It seems that proceedings were initiated against the petitioners under rule 12(5) of the Central Sales Tax (Orissa) Rules 1957 and under subsection (4) of section 12 of the Orissa Sales Tax Act, 1947 for the assessment year 1980-81. This was in relation to the assessment of tax on sales made during...

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Ashok Service Centre & ANR Vs. State of Orissa [1983] INSC 14 (18 February 1983)

Judgement Date : february/1983, Citation : 1983 Latest Caselaw 14 SC

Headnote :

The proviso to section 8 of the Orissa Sales Tax Act, 1947 (the Principal Act) states that the same goods cannot be taxed more than once in a single series of sales or purchases by successive dealers. In 1975, the State Legislature introduced the Orissa Additional Sales Tax Act (the Act), which impo...

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Assessing Authority-Cum-Excise & Taxation Officer, Gurgaon Vs. M/S. East India Cotton Mfg. Co. Ltd. Faridabad [1981] INSC 124 (23 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 124 SC

Headnote :

The Central Sales Tax Act of 1956, along with the Central Sales Tax (Registration and Turnover) Rules of 1957, stipulates that a manufacturer holding a Certificate of Registration under the Act is eligible to pay a reduced tax rate of 3% when purchasing goods for use in manufacturing goods for sale,...

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South India Viscose Ltd. Vs. State of Tamil Nadu [1981] INSC 118 (22 July 1981)

Judgement Date : july/1981, Citation : 1981 Latest Caselaw 118 SC

Headnote :

To manage the distribution of indigenous art silk yarn, the Government of India established the Art Silk Yarn Distribution Committee, which provided allotment cards to individual weavers. According to the stipulations of the card, the manufacturer was required to offer the allottee art silk yarn wit...

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Chowgule & Co. Pvt. Ltd. & ANR Vs. Union of India & Ors [1980] INSC 224 (25 November 1980)

Judgement Date : november/1980, Citation : 1980 Latest Caselaw 224 SC

Headnote :

The taxpayer is a Private Limited Company engaged in the business of mining iron ore, which it processes and sells in the export market after dressing, washing, screening, and blending.The extraction of iron ore occurs through mechanized methods in some mines, while others rely on manual labor. The...

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Commissioner of Sales Tax, Gujarat Vs. Union Medical Agency [1980] INSC 194 (8 October 1980)

Judgement Date : october/1980, Citation : 1980 Latest Caselaw 194 SC

Headnote :

The Court granted the appeal through special leave and ruled in favor of the respondent against the assessee.

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Consolidated Coffee & ANR Vs. Coffee Board, Bangalore [1980] INSC 82 (15 April 1980)

Judgement Date : april/1980, Citation : 1980 Latest Caselaw 82 SC

Headnote :

The Coffee Board in Bangalore is a statutory corporation established under section 5 of the Coffee Act of 1942, which was enacted to facilitate the development of the coffee industry under the Union\'s oversight. The Coffee Board wields extensive controlâ€”almost monopolisticâ€”over the coffee trade...

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Rallis India Ltd. Vs. State of Andhra Pradesh [1980] INSC 22 (12 February 1980)

Judgement Date : february/1980, Citation : 1980 Latest Caselaw 22 SC

Headnote :

The Commercial Tax Officer granted an exemption under section 10 of the Central Sales Tax Act for certain turnover of the appellant, which included revenue from inter-state sales, on the basis that the dealers did not charge or collect Central Sales Tax from 1st April 1969 to 9th June 1969. For anot...

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Cement Marketing Co. of India Ltd. Vs. Asstt. Commissioner of Sales-Tax, Indore & Ors [1979] INSC 225 (30 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 225 SC

Headnote :

The appellant, referred to as the assessee, conducted certain cement sales in compliance with the Cement Control Order. The freight charges included in the \'free on rail destination railway station\' price, which were paid by the buyer, were deducted from the prices listed on the invoices sent to t...

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Deputy Commissioner of Sales Tax (Law) Board of A Revenue Vs. Advani Oorlikon (P) Ltd. Trivandrum [1979] INSC 205 (12 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 205 SC

Headnote :

The respondent assessee is a private limited company that operates as the exclusive selling agent for a specific brand of Welding Electrodes. It sells the goods to retailers at the catalogue price minus a trade discount.The catalogue price represents the amount that retailers can charge consumers. A...

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Union of India & ANR Vs. K. G. Khosla & Co. (P) Ltd. & Ors [1979] INSC 63 (6 March 1979)

Judgement Date : march/1979, Citation : 1979 Latest Caselaw 63 SC

Headnote :

The respondent company, a manufacturer of air compressors and garage equipment, operated its factory in Faridabad (Haryana) and maintained its head office in Delhi (Union Territory of Delhi). The head office was responsible for creating the production schedule and instructed the factory to produce g...

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Hindustan Sugar Mills Vs. Stateof Rajasthan & Ors [1978] INSC 143 (22 August 1978)

Judgement Date : august/1978, Citation : 1978 Latest Caselaw 143 SC

Headnote :

The appellant, who owned a cement factory named Udaipur Cement Works located in Udaipur, was subject to the Cement Control Order of 1967 during the assessment years 1971-72 and 1972-73. This order was issued by the Central Government under the authority of Sections 18 and 25 of the Industries (Devel...

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Member Board of Revenue, West Bengal Vs. M/S. Swaika Oil Mills [1977] INSC 160 (4 August 1977)

Judgement Date : august/1977, Citation : 1977 Latest Caselaw 160 SC

Headnote :

The Netherlands Selling Organisation Ltd. purchased linseed oil at \"F.O.B. Calcutta price\" from the respondent oil mills. According to the sale contract, the oil mills were to deliver the goods on a ship heading to Indonesia and provide their export license to assist the Netherlands Organisation i...

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Bhopal Sugar Industries Ltd. Vs. Sales Tax Officer, Bhopal [1977] INSC 118 (14 April 1977)

Judgement Date : april/1977, Citation : 1977 Latest Caselaw 118 SC

Headnote :

The appellant was a sugar manufacturer that also operated a petrol station on its mill premises, selling high-speed diesel, petrol, and various lubricant oils from Caltex. A portion of these oils was used by the appellant for its own trucks and vehicles. The sales tax authorities assessed tax on the...

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V. Guruviah Naidu And Sons Vs. State of Tamil Nadu & ANR [1976] INSC 279 (2 November 1976)

Judgement Date : november/1976, Citation : 1976 Latest Caselaw 279 SC

Headnote :

Raw and dressed hides and skins are classified as declared goods under the Central Sales Tax Act, 1956. According to Section 4 of the Madras General Sales Tax Act, 1959, dealers are required to pay tax on the sale or purchase of declared goods within the State at the rate and at the point specified...

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Maharaj Singh Vs. State of Uttar Pradesh & Ors [1976] INSC 278 (2 November 1976)

Judgement Date : november/1976, Citation : 1976 Latest Caselaw 278 SC

Headnote :

According to Section 4 of the U.P. Zamindari Abolition & Land Reforms Act, 1950, the rights, titles, and interests of all intermediaries in every estate, including markets, bazaars, and fairs, were terminated and fully transferred to the State.Section 9 states that all wells, trees in residential ar...

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Thiru Manickam And Co. Vs. The State of Tamil Nadu [1976] INSC 261 (26 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 261 SC

Headnote :

Section 15(a) of the Central Sales Tax Act, 1956, as it was at the relevant time, stipulated that tax on any sale or purchase of declared goods within the State should not be imposed at more than one stage. Clause (b) indicated that if these goods were later sold in the course of inter-state trade,...

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Travancore Tea Estates Co. Ltd. Vs. State of Kerala [1976] INSC 243 (11 October 1976)

Judgement Date : october/1976, Citation : 1976 Latest Caselaw 243 SC

Headnote :

Section 8 of the Central Sales Tax Act, 1956 addresses the tax rates applicable to sales conducted during inter-State trade or commerce. According to Section 8(1)(b), any dealer who sells goods to a registered dealer in the course of inter-State trade or commerce, as described in sub-section (3), is...

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Indian Aluminium Cables Ltd. & ANR Vs. Excise And Taxation Officer & ANR [1976] INSC 236 (23 September 1976)

Judgement Date : september/1976, Citation : 1976 Latest Caselaw 236 SC

Headnote :

The appellant is an inter-State dealer who submitted timely returns for all eight quarters of the fiscal years 1969-70 and 1970-71. However, the Assessing Authority rejected the returns for the four quarters of 1969-70 and issued notices under section 11(2) of the Punjab General Sales Tax Act, 1948,...

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Oil and Natural Gas Commission Vs. State of Bihar & Ors [1976] INSC 199 (24 August 1976)

Judgement Date : august/1976, Citation : 1976 Latest Caselaw 199 SC

Headnote :

According to the Oil and Natural Gas Commission Act of 1959, the Oil and Natural Gas Commission is responsible for planning, promoting, organizing, and executing programs aimed at developing petroleum resources and managing the production and sale of petroleum products. Additionally, it carries out...

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Joint Director of Food, Visakapatnam Vs. The State of Andhra Pradesh [1976] INSC 159 (27 July 1976)

Judgement Date : july/1976, Citation : 1976 Latest Caselaw 159 SC

Headnote :

The Joint Director of Food located at the Port of Visakhapatnam sold food grains and fertilizers to the Andhra Pradesh State and other states at prices set by the Central Government. The Sales Tax Officer of Andhra Pradesh levied taxes under the Andhra Pradesh General Sales Tax Act, 1957, for intra-...

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Karam Chand Thapar & Bros. (Coal Sales) Limited Vs. State of Uttar Pradesh & ANR [1976] INSC 157 (21 July 1976)

Judgement Date : july/1976, Citation : 1976 Latest Caselaw 157 SC

Headnote :

According to section 3(b) of the Central Sales Tax Act, 1956, a sale or purchase of goods is considered to occur in the context of inter-State trade or commerce if it is executed through the transfer of documents of title to the goods while they are in transit from one State to another. Section 7(3)...

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Indian Aluminium Cables Ltd. Vs. State of Haryana [1976]96 (2 April 1976)

Judgement Date : april/1976, Citation : 1976 Latest Caselaw 96 SC

Headnote :

According to section 5(2)(a)(iv) of the Punjab Sales Tax Act, \"taxable turnover\" refers to the portion of a dealer\'s gross turnover during a specific period that remains after subtracting the turnover from sales made to any entity providing electrical energy to the public under a license or appro...

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State of Orissa Vs. M/S. Dinabandhu Sahu & Sons [1976] INSC 88 (30 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 88 SC

Headnote :

According to section 14(vi) of the Central Sales Tax Act, 1956, certain goods deemed to be of special significance in inter-State trade and commerce include oil seeds. This refers to seeds that produce non-volatile oils intended for human consumption or industrial use, as well as volatile oils prima...

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Board of Revenue Vs. A. M. Ansari [1976] INSC 55 (17 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 55 SC

Headnote :

According to the sale terms and conditions, the respondents, who were the highest bidders at an auction for forest produce, were required to pay stamp duty on the agreements they were to execute, treating them as leases of immovable property under Article 31(c) of the Indian Stamp Act, 1899. They we...

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Manganese Ore (India) Ltd. Vs. The Regional Assistant Commissioner of Sales Tax, Jabalpur [1975] INSC 332 (19 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 330 SC

Headnote :

The appellant, Manganese Ore (India) Ltd., a commercial entity with shares held by the Government of India, the Government of Maharashtra, and the Government of Madhya Pradesh in equal proportions of 17% each, entered into four types of sales contracts with buyers both domestically and international...

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Balabhagas Hulaschand Vs. State of Orissa [1975] INSC 304 (9 December 1975)

Judgement Date : december/1975, Citation : 1975 Latest Caselaw 302 SC

Headnote :

The appellant, a company based in Calcutta that specializes in the trade of jute, used to acquire raw jute from Orissa and ship it in bags from Cuttack and Dhanmandal Railway Station to the Railway Mills Siding Station in Calcutta. The goods were booked under the name of the buyer, \"KB & Co\", thro...

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Bagal Kot Cement Co. Vs. State of Mysore [1975] INSC 295 (27 November 1975)

Judgement Date : november/1975, Citation : 1975 Latest Caselaw 293 SC

Headnote :

The State Trading Corporation appointed the appellant as its selling agent for cement under an agreement. One of the conditions of this agreement was that the agent was responsible for collecting State or inter-State sales tax on cement sales and remitting it according to the law. The appellant comp...

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Martand Dairy & Farm Vs. The Union of India & Ors [1975] INSC 105 (23 April 1975)

Judgement Date : april/1975, Citation : 1975 Latest Caselaw 105 SC

Headnote :

A notification issued under the Central Sales Tax Act of 1956 provided exemptions for certain items, including cream, but specifically excluded \"products sold in sealed containers.\" The appellant shipped cream to Calcutta in sealed containers. The sales tax authorities determined that the sales in...

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Mohd. Serajuddin Vs. State of Orissa [1975] INSC 94 (16 April 1975)

Judgement Date : april/1975, Citation : 1975 Latest Caselaw 94 SC

Headnote :

The appellants entered into two agreements with the State Trading Corporation (S.T.C.), which in turn made identical agreements with foreign buyers for the sale of the same goods acquired from the appellants. The terms regarding shipment, sampling, analysis, weighment, and payment are the same in bo...

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Khemka & Co. Vs. State of Maharashtra [1975] INSC 50 (27 February 1975)

Judgement Date : february/1975, Citation : 1975 Latest Caselaw 50 SC

Headnote :

Section 9(2) of the Central Sales Tax Act, 1956 stipulates that the authorities authorized to assess, re-assess, collect, and enforce the payment of any tax under the general sales tax law of the respective State shall, on behalf of the Government of India, perform these functions for taxes, includi...

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International Cotton Corpn. (P) Ltd. Vs. Commercial Tax Officer, Hubli & Ors [1974] INSC 196 (4 October 1974)

Judgement Date : october/1974, Citation : 1974 Latest Caselaw 194 SC

Headnote :

The Sales Tax Officer assessed certain inter-state sales of the appellants for central sales tax prior to November 10, 1964. On that date, this Court ruled in Yaddalam Lakshmi Narsimhaiah Setty & Sons that if a transaction was not subject to sales tax as an intrastate sale under the relevant State\'...

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Instalment Supply Ltd. Vs. The Sales Tax Officer, Ahmadabad-I & Ors [1974] INSC 112 (1 May 1974)

Judgement Date : may/1974, Citation : 1974 Latest Caselaw 112 SC

Headnote :

The petitioner, a limited company based in New Delhi, is engaged in financing the purchase of motor vehicles. A prospective buyer enters into a hire purchase agreement with the petitioner company. According to the agreement, the hirer makes an initial deposit as a premium for the lease of the vehicl...

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Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. Vs. The Asstt. Commissioner of Sales Tax & Ors [1973] INSC 257 (21 December 1973)

Judgement Date : december/1973, Citation : 1973 Latest Caselaw 257 SC

Headnote :

Section 8(2)(b) of the Central Sales Tax Act of 1956 states that the tax owed by any dealer on their turnover, specifically regarding the sale of goods in the context of inter-state trade or commerce, which does not fall under subsection (1) for goods other than declared goods, shall be calculated a...

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State of Tamil Nadu, Vs. Sitalakshmi Mills, [1973] INSC 256 (21 December 1973)

Judgement Date : december/1973, Citation : 1973 Latest Caselaw 256 SC

Headnote :

Clause (b) of section 8(2) of the Central Sales-tax Act, 1956 stipulates that for goods other than declared goods sold to individuals who are neither registered dealers nor government entities, the sales tax must be calculated at either 10 percent or at the rate applicable to the sale or purchase of...

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Binani Bros. (P). Ltd. Vs. Union of India & Ors [1973] INSC 239 (11 December 1973)

Judgement Date : december/1973, Citation : 1973 Latest Caselaw 239 SC

Headnote :

In W. P. No. 92 of 1969, the Petitioner Company sought a directive or order to enforce its fundamental rights as guaranteed under Article 31(1) of the Constitution. The relevant facts are as follows:The petitioner company, a dealer in non-ferrous metals, was a registered supplier to the Directorate...

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Kelvinator of India Ltd. Vs. The State of Haryana [1973] INSC 148 (23 August 1973)

Judgement Date : august/1973, Citation : 1973 Latest Caselaw 148 SC

Headnote :

Section 6 of the Central Sales Tax Act, 1956 stipulates that every dealer is responsible for paying tax on all sales made during interstate trade or commerce. According to section 3(a), a sale of goods is considered to occur in the context of interstate trade if it can be demonstrated that the sale...

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The Deputy Commissioner of Agricultural Income Tax And Sale Vs. M/S. Kotak & Co., Bombay [1973] INSC 67 (3 April 1973)

Judgement Date : april/1973, Citation : 1973 Latest Caselaw 67 SC

Headnote :

The respondent was involved in supplying foreign cotton to textile mills in South India based on import licenses issued to those mills, which authorized them to import foreign cotton. The firm provided cotton to the mills under specific written contracts. One key condition of these contracts was tha...

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Commercial Tax-Officer, Bangalore, Vs. Sri Venkateswara Oil Mills & ANR [1973] INSC 49 (16 March 1973)

Judgement Date : march/1973, Citation : 1973 Latest Caselaw 49 SC

Headnote :

Following the Court\'s ruling in the case of Yadalam Lakshminarasimhiah Setty, the President of India issued the Central Sales Tax (Amendment) Ordinance 1969 on June 9, 1969. This ordinance aimed to override the implications of that ruling and to impose sales tax on all dealers engaged in inter-Stat...

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State of U.P. Vs. Dyer Meakin Breweries Ltd. [1973] INSC 43 (8 March 1973)

Judgement Date : march/1973, Citation : 1973 Latest Caselaw 43 SC

Headnote :

The taxpayer was registered as a dealer under the Central Sales Tax Act, 1956 in Ghaziabad. For the relevant assessment years, he was evaluated by the Tax Officer in Ghaziabad. The Sales Tax Officer later discovered that the taxpayer had improperly used some \'C\' Forms, leading to the issuance of a...

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Lt. Governor of Delhi & Ors Vs. M/S. Ganesh Flour Mills Co. Ltd. [1973] INSC 3 (9 January 1973)

Judgement Date : january/1973, Citation : 1973 Latest Caselaw 3 SC

Headnote :

The respondent company is a registered dealer under the Central Sales Tax Act of 1956, primarily dealing in vegetable products. It received its registration certificate in accordance with the Central Sales Tax (Registration and Turnover) Rules of 1957. In 1958, the respondent requested the Sales Tax...

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B. G.Somanna & Sons Vs. State of Andhra Pradesh & Ors [1972] INSC 154 (24 July 1972)

Judgement Date : july/1972, Citation : 1972 Latest Caselaw 154 SC

Headnote :

According to section 15 of the Central Sales Tax Act, the taxation on the sale or purchase of declared goods is limited by the stipulation that such tax cannot be imposed at more than one stage. Groundnuts are classified as declared goods under section 14 of the Act. Item 6 of Schedule 3 of the Andh...

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Chandrana & Co. Vs. State of Mysore [1971] INSC 306 (11 November 1971)

Judgement Date : november/1971, Citation : 1971 Latest Caselaw 306 SC

Headnote :

Section 15 of the Central Sales Tax Act, 1956 imposes a limitation on every State\'s sales tax law, stating that the tax on the sale or purchase of declared goods cannot exceed the rate set forth in this section. On April 1, 1958, textiles were classified as declared goods, leading the Mysore State...

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State of Punjab & Ors Vs. M/S. Shakti Cotton Company [1971] INSC 304 (5 November 1971)

Judgement Date : november/1971, Citation : 1971 Latest Caselaw 304 SC

Headnote :

The respondents were registered dealers under the Punjab General Sales Tax Act, 1948. In the proceedings concerning the years 1960-61, 1961-62, and 1962-63, the issue at hand was whether their claim under section 5(2)(a)(vi) of the Act for cotton they purchased and subsequently sold as ginned cotton...

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Ram Bharosey Lal Krishan Kumar Vs. State of U.P. & Ors [1971] INSC 290 (21 October 1971)

Judgement Date : october/1971, Citation : 1971 Latest Caselaw 290 SC

Headnote :

According to section 3AA of the Uttar Pradesh Sales Tax Act, 1948, \"notwithstanding anything in sections 3 or 3A,\" a tax on the turnover of the specified goods was only applicable at the point of sale from a dealer to the consumer.Later, section 3D was added to the Act, allowing for the imposition...

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Commissioner of Sales Tax, Madhya Pradesh Vs. M/S. Amarnath Ajitkumar of Bhind, Madhyapradesh [1971] INSC 255 (20 September 1971)

Judgement Date : september/1971, Citation : 1971 Latest Caselaw 255 SC

Headnote :

Section 12(1) of the Madhya Bharat Sales Tax Act, Samv. 2007 restricts the Commissioner of Sales Tax from revising an assessment order that was issued more than two years prior. In contrast, section 39(2) of the Madhya Pradesh Sales Tax Act, 1959, which became effective on April 1, 1959, and repeale...

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Sri Venkateswara Rice, Ginning & Groundnut Oil Mill Contract Vs. State of Andhra Pradesh & Ors [1971] INSC 210 (23 August 1971)

Judgement Date : august/1971, Citation : 1971 Latest Caselaw 210 SC

Headnote :

According to sections 14 and 15 of the Central Sales Tax Act, 1956, groundnut is classified as a \'declared good\', and a State is limited to imposing a purchase tax of no more than 3% on the turnover, with the tax being applicable at only one stage. Under section 6 of the Andhra Pradesh General Sal...

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Indian Carbon Ltd. Vs. Superintendent of Taxes, Gauhati & Ors [1971] INSC 204 (18 August 1971)

Judgement Date : august/1971, Citation : 1971 Latest Caselaw 204 SC

Headnote :

The appellant was engaged in the business of buying and selling petroleum coke. According to the Amending Act (Assam) 14 of 1964, sales tax was applicable to the sale of petroleum coke under the Assam Sales Tax Act of 1947, with a tax rate of 5%. However, the appellant argued that under section 14 o...

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State of Bihar & ANR Vs. Tata Engineering & Locomotive Co. Ltd. [1970] INSC 243 (27 November 1970)

Judgement Date : november/1970, Citation : 1970 Latest Caselaw 243 SC

Headnote :

The assessee, which has its registered office in Bombay and a factory in Bihar, was engaged in the manufacturing and selling of trucks, bus chassis, and spare parts to its appointed dealers and others. Agreements were established between the assessee and the appointed dealers, designating specific t...

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Hansraj Bagrecha Vs. State of Bihar & Ors [1970] INSC 198 (18 September 1970)

Judgement Date : september/1970, Citation : 1970 Latest Caselaw 198 SC

Headnote :

According to section 5A of the Bihar Sales Tax Act of 1959, as amended by the Bihar Finance Act of 1966, a purchase tax on goods declared under section 3A was to be imposed at the point of purchase from individuals who are not registered dealers.On September 14, 1966, the Governor of Bihar issued a...

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Coffee Board, Bangalore Vs. Joint Commercial Tax Officer, Madras & ANR [1969] INSC 318 (29 October 1969)

Judgement Date : october/1969, Citation : 1969 Latest Caselaw 318 SC

Headnote :

According to Article 286(1)(b) of the Constitution, sales tax exemptions are provided for the sale or purchase of goods that occur during the importation into or exportation out of India.Following the 6th Amendment to the Constitution, Parliament enacted the Central Sales Tax Act, 1956, which specif...

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State of Kerala Vs. A.B. Abdul Khadir & Ors [1969] INSC 159 (30 July 1969)

Judgement Date : july/1969, Citation : 1969 Latest Caselaw 159 SC

Headnote :

In order to circumvent the ruling of this Court in A. B. Abdul Khadir v. The State of Kerala, [1962] 2 S.C.R. 741, which deemed the regulations regarding the issuance of licenses and the fee for tobacco storage as invalid, the appellant-State enacted Ordinance I of 1963, subsequently replaced by the...

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T.G. Venkataraman Vs. State of Madras & ANR [1969] INSC 146 (17 July 1969)

Judgement Date : july/1969, Citation : 1969 Latest Caselaw 146 SC

Headnote :

On December 30, 1967, a notification under section 59(1) of the Madras General Sales Tax Act, followed by Act 2 of 1968, made sales of jaggery subject to taxation. However, while a notification under section 17 exempted \'palm jaggery\' from tax, \'cane jaggery\' was not granted the same exemption....

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State of Punjab & Ors Vs. M/S. Chandu Lal Kishori Lal & Ors [1969] INSC 60 (27 February 1969)

Judgement Date : february/1969, Citation : 1969 Latest Caselaw 60 SC

Headnote :

The respondent, a dealer, acquired unginned cotton, and after processing it through ginning and seed removal, sold the ginned cotton to customers outside the State. The respondent paid purchase tax on the turnover from these purchases. For the cotton seeds sold to registered dealers, the respondent...

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Commissioner of Sales Tax, Madhya Pradesh,Indore Vs. Madhya Pradesh Electricity Board, Jabalpur [1968] INSC 291 (26 November 1968)

Judgement Date : november/1968, Citation : 1968 Latest Caselaw 291 SC

Headnote :

The Electricity Board, established under the Electricity Supply Act of 1948, was responsible for supplying and distributing electric energy throughout the State of Madhya Pradesh. During the relevant assessment years, the Electricity Board provided electric energy to various consumers and also suppl...

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Rattan Lal & Co. & ANR Vs. The Assessing Authority & ANR [1968] INSC 262 (29 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 262 SC

Headnote :

In the case of Bhawani Cotton Mills v. State of Punjab (1967) 3 S.C.R. 577, the Court invalidated the second proviso of section 5(1) and section 5(2)(a)(vi) of the Punjab General Sales Tax Act, 1948 for violating section 15 of the Central Sales Tax Act, 1955. This was because neither the Punjab Act...

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State of Madras Vs. N. K. Nataraja Mudaliar [1968] INSC 108 (18 April 1968)

Judgement Date : april/1968, Citation : 1968 Latest Caselaw 108 SC

Headnote :

The respondent asserted before the Commercial Tax Officer in Madras that certain goods had been transported from Madras to his depot in Andhra Pradesh, and that the sales of these goods were intra-State sales in Andhra Pradesh, where they had been taxed accordingly. However, the Commercial Tax Offic...

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The Punjab State, Chandigarh Vs. Sansari Mal Puran Chand [1967] INSC 183 (22 August 1967)

Judgement Date : august/1967, Citation : 1967 Latest Caselaw 183 SC

Headnote :

The respondents were dealers subject to sales tax under the East Punjab General Sales Tax Act of 1948. For the assessment years 1955-56 to 1957-58, they sought an exemption from tax on sales of edible oil produced through their mechanical processes. The assessing authority denied this exemption, cit...

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State of Madras Vs. R. Nand Lal & Co [1967] INSC 108 (14 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 108 SC

Headnote :

The assessee firm operated as a \'dealer\' in Madras State. For the fiscal year 1959-60, the firm was taxed at a rate of 7% on certain sales made to registered dealers in Punjab, based on the assertion that the declarations obtained from Punjab dealers in Form \'C\' did not comply with rule 10(1) of...

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State of Madras Vs. T. Narayanaswami Naidu & ANR [1967] INSC 106 (12 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 106 SC

Headnote :

The assessee, a cotton dealer, sought a deduction for Sales-tax, arguing that cotton of that value was in stock at the end of the assessment year. The Commercial Tax Officer rejected this claim, stating that since subsequent disposal was not demonstrated, it should be taxed as a last purchase. The A...

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Devi Das Gopal Krishnan & Ors Vs. State of Punjab & Ors [1967] INSC 102 (10 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 102 SC

Headnote :

Section 5 of the East Punjab Sales Tax Act, 1948, in its original form, granted the Government the authority to impose taxes at rates determined by the Government. This section was amended by Act 18 of 1952, which had retrospective effect, establishing a tax rate of \"not exceeding two pies in a rup...

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Bhawani Cotton Mills Ltd. Vs. State of Punjab & ANR [1967] INSC 101 (10 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 101 SC

Headnote :

The term \"purchase\" was first defined in the Punjab General Sales Tax Act of 1948 in 1958. The tax rate to be applied was to be specified in a Notification issued under section 5(1) of the Act, and such a Notification was released in April 1958 concerning the tax rate on the purchase of goods \"fo...

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Sales Tax Officer Vs. K. I. Abraham [1967] INSC 96 (7 April 1967)

Judgement Date : april/1967, Citation : 1967 Latest Caselaw 96 SC

Headnote :

Sales tax at a rate of 7% was levied on the assessee\'s sales under section 8 of the Central Sales Tax Act, with declaration forms \'C\' submitted after the deadline but prior to the assessment order. The assessee challenged the assessment through a writ petition, which the High Court granted. On ap...

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Commissioner of Sales Tax, Madhya Pradesh Vs. Jaswant Singh Charan Singh [1967] INSC 40 (23 February 1967)

Judgement Date : february/1967, Citation : 1967 Latest Caselaw 40 SC

Headnote :

The respondent was a dealer in firewood and charcoal. in ings for assessment of sales tax under the Madhya Pradesh, General sales Tax Act. 1958, the respondent claimed that charcoal was 'coal' within the meaning of Entry I of Part Ell of the Schedule II to the Act and fore was taxable at the...

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State of Mysore Vs. Guduthur Thimmappa & Son, & ANR [1966] INSC 193 (30 September 1966)

Judgement Date : september/1966, Citation : 1966 Latest Caselaw 194 SC

Headnote :

Rule 4A(iv)(b) of the Madras General Sales-tax (Turnover and Assessment) Rules, 1939 stipulates that tax must be imposed on the dealer who purchases cotton within the State and is the last dealer not exempt from taxation. The respondents faced an attempt to recover sales tax on cotton they bought in...

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The State of Madras Vs. M/S. Radio And Electricals Ltd. [1966] INSC 107 (19 April 1966)

Judgement Date : april/1966, Citation : 1966 Latest Caselaw 107 SC

Headnote :

The assessees conducted business in the State of Madras and were registered dealers under the Central Sales Tax Act, 1956. During the assessment proceedings for central sales tax for the year 1957-58, the assessees argued that they were entitled to pay tax at the concessional rate on their turnover...

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Singareni Collieries Co. Ltd. Vs. State of Andhra Pradesh & Ors [1965] INSC 212 (12 October 1965)

Judgement Date : october/1965, Citation : 1965 Latest Caselaw 212 SC

Headnote :

The appellant company was engaged in the business of mining coal from its collieries and supplying it to consumers both within and outside the State. During sales tax assessment proceedings, the company argued that it should not be liable for sales tax under the Hyderabad General Sales Tax Act, 1950...

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State of Mysore Vs. Yaddalam Lakshminarasimhaiah Setty and Sons [1964] INSC 261 (10 November 1964)

Judgement Date : november/1964, Citation : 1964 Latest Caselaw 261 SC

Headnote :

The assessee was a dealer in power loom textiles based in Mysore. His turnover from inter-state trade was assessed and taxed by the Commercial Tax Officer under section 9 of the Central Sales Tax Act, 1954, prior to its amendment in 1958. This order was confirmed by the Deputy Commissioner of Commer...

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M/S. J. K. Cotton Spinning & Weaving Nulls Co. Ltd. Vs. Sales Tax Officer, Kanpur & ANR [1964] INSC 242 (28 October 1964)

Judgement Date : october/1964, Citation : 1964 Latest Caselaw 242 SC

Headnote :

The assessee, a limited company engaged in the manufacturing of textile products, tiles, and other goods in Kanpur, sought registration under section 7 of the Central Sales Tax Act, 1956. They requested that specific goods be included in their registration certificate to benefit from section 8(1) of...

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M/S. Modi Spinning & Weaving Mills Co. Ltd. Vs. Commissioner Income-Tax, Punjab & ANR [1964] INSC 216 (5 October 1964)

Judgement Date : october/1964, Citation : 1964 Latest Caselaw 216 SC

Headnote :

Section 7 of the Punjab General Sales Tax Act, 1948 (XLVI of 1948) mandated that all dealers obligated to pay tax under the Act must obtain a registration certificate in the specified format, namely Form III, which would detail the class or classes of goods as per section 5 (2) (a) (ii) for conducti...

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Ben Gorm Nilgiri Plantations Company, Coonoor & Ors Vs. Sales Tax Officer, Special Circle, Ernakulam & Ors [1964] INSC 117 (10 April 1964)

Judgement Date : april/1964, Citation : 1964 Latest Caselaw 117 SC

Headnote :

The appellants were engaged in the cultivation and production of tea on their estates. They sold tea to local agents representing foreign buyers, with the sales conducted through public auctions in Fort Cochin, facilitated by tea brokers. These transactions adhered to the regulations set forth in th...

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Malayalam Plantations Ltd. Vs. The Deputy Commissioner of Agricultural Income-Tax and Sale [1964] INSC 82 (20 March 1964)

Judgement Date : march/1964, Citation : 1964 Latest Caselaw 82 SC

Headnote :

The appellant company operates several estates where tea is cultivated and was assessed for sales tax by the Sales Tax Officer for tea sold during the fiscal years 1954-55 and 1955-56. The appellant\'s appeal was dismissed by the Appellate Assistant Commissioner on the basis that the tea was stored...

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The Cement Marketing Co., of Indialtd. & ANR Vs. The State of Mysore & ANR [1962] INSC 242 (28 August 1962)

Judgement Date : august/1962, Citation : 1962 Latest Caselaw 242 SC

Headnote :

The second appellant was a cement manufacturer with over a dozen factories located across various regions in India, none of which were situated in the State of Mysore.The first appellant served as the sales manager, operating from the head office in Bombay and a branch office in Bangalore, within th...

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State Trading Corporationof India Ltd. Vs. State of Mysore [1962] INSC 241 (28 August 1962)

Judgement Date : august/1962, Citation : 1962 Latest Caselaw 241 SC

Headnote :

Clause (1) of Article 269 of the Constitution, as amended by the Constitution (Sixth Amendment) Act of 1956, which took effect on September 11, 1956, stated that \"The following... taxes shall be levied and collected by the Government of India: (g) taxes on the sale of goods other than newspapers, w...

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Installment Supply (P.) Ltd. & ANR Vs. The Union of India & Ors [1961] INSC 207 (2 May 1961)

Judgement Date : may/1961, Citation : 1961 Latest Caselaw 207 SC

Headnote :

Section 2(g) of the Bengal Finance (Sales Tax) Act, 1941, as applicable to Delhi State, defines \"Sale\" as any transfer of property in goods for cash, deferred payment, or other valuable consideration, which includes transfers of property in goods related to contract execution. However, it excludes...

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Smt. Ujjam Bai Vs. State of Uttar Pradesh [1961] INSC 197 (28 April 1961)

Judgement Date : april/1961, Citation : 1961 Latest Caselaw 197 SC

Headnote :

The petitioner was a partner in a company engaged in the manufacture and sale of hand-made bidis. On December 14, 1957, the State Government issued a notification under section 4(1)(b) of the U.P. Sales Tax Act, 1948. Section 4(1) of the U.P. Sales Tax Act, 1948 states: \"No tax shall be payable on...

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Tata Iron and Steel Co., Limited,Bombay Vs. S. R. Sarkar & Ors [1960] INSC 131 (29 August 1960)

Judgement Date : august/1960, Citation : 1960 Latest Caselaw 131 SC

Headnote :

The petitioner, a limited company engaged in the manufacturing and sale of iron and steel products, operates its factory in Jamshedpur, Bihar, and its main Sales Office in Calcutta, West Bengal. On August 12, 1959, the Commercial Tax Officer of West Bengal issued a notice to the petitioner, requirin...

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State Bare Acts

Andhra Pradesh State Laws 362 Arunachal Pradesh State Laws 77 Assam State Laws 302 Bihar State Laws 525 Chandigarh Local Acts 30 Chhattisgarh State Laws 148 Delhi Local Laws 320 Goa State Laws 216 Gujarat State Laws 405 Haryana State Laws 492 Himachal Pradesh State Laws 306 Jammu and Kashmir State Laws 344 Jharkhand State Laws 284 Karnataka State Laws 263 Kerala State Laws 310 Madhya Pradesh State Laws 553 Maharashtra State Laws 862 Manipur State Laws 68 Mizoram State Laws 84 Nagaland State Laws 104 Odisha State Laws 731 Puducherry State Laws 108 Punjab State Laws 669 Rajasthan State Laws 730 Sikkim State Laws 107 Tamil Nadu State Laws 693 Telangana State Laws 32 Tripura State Laws 87 UP State Laws 914 Uttarakhand State Laws 131 West Bengal State Laws 738

Central Acts Categories

Supreme Court (SC) Judgements on Central Sales Tax Act, 1956

List of Judgements

C.T. Kochouseph Vs. State of Kerala and Anr. Etc.

State of Rajasthan &amp; Ors. Vs. Combined Traders

M/s. JSW Steel Ltd. Vs. Pratishtha Thakur Haritwal &amp; Ors.

State of Punjab &amp; Ors. Vs. Trishala Alloys Pvt. Ltd.

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise, Pune Nongmeikapam Kotiswar Singh

Commissioner of Customs Vs. M/s. Canon India Pvt. Ltd.

Commissioner of Trade and Taxes Vs. Femc Pratibha Joint Venture

United Bank of India Vs. Satyawati Tondon &amp; Ors.

Saree Sansar Vs. Govt. of NCT of Delhi &amp; Ors.

Sanjay Kumar Agarwal Vs. State Tax Officer (1) &amp; Anr.

Assessing Officer Circle (International Taxation) 2(2)(2), New Delhi Vs. Nestle SA

Triveni Glass Ltd. represented by its Deputy General Manager (Sales and P.R.) Shri R.K. Sinha Vs. Commissioner of Trade Tax, U.P.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) &amp; Anr.

Trimurthi Fragrances Pvt. Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Govt. of N.C.T of Delhi through its Principal Secretary (Finance) &amp; Ors.

State of Tripura &amp; Anr. Vs. Chandan Deb &amp; Ors.

Vivek Narayan Sharma Vs. Union of India

Tata Motors Ltd. Vs. Central Sales Tax Appellate Authority

State of Maharashtra Vs. Greatship (India) Ltd.

M/s. Trimurthi Fragrances (P) Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Government of N.C.T. of Delhi through its Principal Secretary (Finance)

State of Gujarat Vs. Arcelor Mittal Nippon Steel India Ltd.

Kerala State Beverages Manufacturing &amp; Marketing Corporation Ltd. Vs. The Assistant Commissioner of Income Tax Circle 1 (1)

Bharath Booshan Aggarwal Vs. State of Kerala

Dr. Jaishri Laxmanrao Patil Vs. The Chief Minister

M/s. Vellanki frame works Vs. The Commercial Tax Officer, Visakhapatnam

M/S ULTRATECH CEMENT LTD. vs. STATE OF RAJASTHAN

COMMERCIAL TAX OFFICER AND ANR. vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED

ASSISTANT COMMISSIONER (CT) LTU KAKINADA vs. M/S GLAXO SMITH KLINE CONSUMER HEALTH CARE LIMITED

COMMERCIAL TAX OFFICER vs. M/S BOMBAY MACHINERY STORE

M/S HIGH RANGE COFFEE CURING PVT.LTD vs. STATE OF KARNATAKA

NIRMAL KUMAR PARSAN vs. COMMISSIONER OF COMMERCIAL TAXES

STATE OF UTTAR PRADESH vs. M/S BIRLA CORPORATION LIMITED

STATE OF WEST BENGAL vs. CALCUTTA CLUB LIMITED

M/S. TECNIMONT PVT. LTD. (FORMERLY KNOWN AS TECNIMONT ICB PVT. LTD) vs. STATE OF PUNJAB

VASANT GANPAT PADAVE(D) BY LRS vs. ANANT MAHADEV SAWANT (DEAD) THRU LRS.

M/S SHREE VISHAL PRINTERS LTD. ETC. ETC vs. REGIONAL PROVIDENT FUND COMMISSIONER

State of Madhya Pradesh Vs. Lafarge Dealers Association

State of Jharkhand Vs. M/s. Akash Coke Industries Pvt. Ltd.

Department of Customs Vs. Sharad Gandhi

M/S. TVS Motor Company Ltd. Vs. The State of Tamil Nadu and Others [OCTOBER 12, 2018]

ALD Automotive Pvt. Ltd. Vs. The Commercial Tax Officer Now Upgraded as the Assistant Commissioner (CT) & Ors. [October 12, 2018]

Union of India & ANR. Vs. Mohit Mineral Pvt. Ltd. [October 03, 2018]

State of Karnataka and ANR Vs M/S Durga Projects Inc [March 06, 2018]

Indian Oil Corporation Limited Vs. State of Bihar & ANR. [November 14, 2017]

Federation of Indian Mineral Industries & ors. Vs. Union of India & ANR. [October 13, 2017]

State of Kerala and Others Vs. Fr. William Fernandez Etc. Etc. [OCTOBER 09, 2017]

Commissioner of Trade and Taxes and Ors. Vs. M/S Ahluwalia Contracts (India) Ltd. [OCTOBER 4, 2017]

M/S Shanti Fragrances Vs. Union of India and Ors. [September 21, 2017]

M/S Patel Brothers Vs. State of Assam and Ors. [JANUARY 04, 2017]

Jindal Stainless Ltd.& ANR. Vs. State of Haryana & Ors. [11th NOVEMBER, 2016]

The Additional Commissioner of Commercial Taxes, Bangalore Vs. Ayili Stone Industries Etc. Etc. [October 18, 2016]

J.K. Lakshmi Cement Ltd. Vs. Commercial Tax Officer, Pali [September 16, 2016]

Hindustan Lever Ltd. Vs. State of Karnataka [September 2, 2016]

Smt. B. Narasamma Vs. Deputy Commissioner Commercial Taxes Karnataka & ANR. [August 11, 2016]

M/S Ravi Prakash Refineries (P) Ltd. Vs. State of Karnataka [MAY 03, 2016]

Commissioner, Delhi Value Added Tax Vs. M/s. ABB Ltd. [April 05, 2016]

M/s. CASIO India Co. Pvt. Ltd. Vs. State of Haryana [March 29, 2016]

State of Jharkhand & Ors. Vs. Tata Steel Ltd. & Ors. [February 12, 2016]

Commissioner of Commercial Taxes, Thiruvananthapuram, Kerala Vs. M/s K.T.C. Automobiles [January 29, 2016]

Lloyd Electric and Engineering Limited Vs. State of Himachal Pradesh and others [September 3, 2015]

Assitant Commissioner, Ernakulam Vs. Hindustan Urban Infrastructure Ltd. and Ors. [JANUARY 13, 2015]

Dr. Subramanian Swamy Vs. Director, Central Bureau of Investigation & ANR. [MAY 06, 2014]

State of Jharkhand & Ors. Vs. M/S.La Opala R.G. Ltd. [MARCH 27, 2014]

State of Haryana & ANR. Vs. M/S Polar Industries Ltd. [JANUARY 23, 2013]

Shobhan Singh Khanka Vs. The State of Jharkhand [March 30,2012]

Ram Naresh Singh Vs. State of Bihar & Ors. [March 14, 2012]

Esha Ekta Appartments CHS Ltd. and others Vs. The Municipal Corporation of Mumbai and another [February 29, 2012]

Markio Tado Vs. Takam Sorang & Ors. [February 2, 2012]

M/s L.N. Gadodia &amp; Sons &amp; ANR. Vs. Regional Provident Fund Commissioner

State of Jharkhand &amp; Ors. Etc. Vs. M/s. Shivam Coke Industries, Dhanbad, Etc.,

M/s. Bansal Wire Industries Ltd. &amp; ANR Vs. State of U.P. &amp; Ors

State Of Tamil Nadu &amp; ANR. Vs. India Cements Ltd. &amp; ANR.

Commissioner of Trade Tax, U.P. Vs M/s. Kartos International Etc.

M/s Hyderabad Engineering Industries Vs State of Andhra Pradesh

State of Haryana &amp; Others Vs M/s. Mahabir Vegetable Oils Pvt. Ltd

M/S. Saraf Trading Corporation Etc. Vs State of Kerala

M/S United Riceland Ltd. Vs State of Haryana &amp; ANR.

Indure Ltd. & ANR. Vs. Commercial Tax Officer & Ors. [2010] INSC 753 (20 September 2010)

State of Rajasthan & Ors. Vs. Combined Traders

M/s. JSW Steel Ltd. Vs. Pratishtha Thakur Haritwal & Ors.

State of Punjab & Ors. Vs. Trishala Alloys Pvt. Ltd.

United Bank of India Vs. Satyawati Tondon & Ors.

Saree Sansar Vs. Govt. of NCT of Delhi & Ors.

Sanjay Kumar Agarwal Vs. State Tax Officer (1) & Anr.

Tata Motors Ltd.Vs. The Deputy Commissioner of Commercial Taxes(SPL) & Anr.

Trimurthi Fragrances Pvt. Ltd. through its Director Shri Pradeep Kumar Agrawal Vs. Govt. of N.C.T of Delhi through its Principal Secretary (Finance) & Ors.

State of Tripura & Anr. Vs. Chandan Deb & Ors.

Kerala State Beverages Manufacturing & Marketing Corporation Ltd. Vs. The Assistant Commissioner of Income Tax Circle 1 (1)

M/s L.N. Gadodia & Sons & ANR. Vs. Regional Provident Fund Commissioner

State of Jharkhand & Ors. Etc. Vs. M/s. Shivam Coke Industries, Dhanbad, Etc.,

M/s. Bansal Wire Industries Ltd. & ANR Vs. State of U.P. & Ors

State Of Tamil Nadu & ANR. Vs. India Cements Ltd. & ANR.

State of Haryana & Others Vs M/s. Mahabir Vegetable Oils Pvt. Ltd

M/S United Riceland Ltd. Vs State of Haryana & ANR.