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SC Judgments

Displaying Judiciary 40 - 50 of 2462 in 247 pages


M/s Padinjarekara Agencies Limited Vs. State of Kerala


Subject :Kerala General Sales Tax Act, 1963; Exemption Notification No. SRO 1003/91 as replaced by Notification SRO No.1727/93: Exemption Notification - Centrifuged latex and field latex - Exigibility to Sales Tax and applicability of Notification - Held: ...



Head Notes :Allowing the appeals, the Court HELD: 1.1 In the earlier case of Kurian Abraham Pvt. Ltd. the Department had taken the view that field latex and centrifuged latex were two different and distinct commodities whereas, in the present case, the Depart ...



Citation :, 2008(2 )SCR641 , 2008(3 )SCC597 , 2008(2 )SCALE317 , 2008(2 )JT403 ...



Category: Taxation | on 02 August 2008 | More



M/s.I.D.L.Chemical Ltd Vs. State of Orissa


Subject :Central Sales Tax Act, 1956: Inter-State sale-Pursuant to an order placed by Coal India Ltd. consignment agents of assessee supplying goods to Collieries of CIL in different States against indent placed by Collieries-Assessee claiming the dispatch ...



Head Notes :Dismissing the appeal, the Court HELD: 1.1. The order dated 24.9.1976 is definitely a purchase order. In the said order, the nature of indent and the modalities were agreed, the quantity of the goods to be supplied to various collieries at fixed p ...



Citation :, 2007(12 )SCR91 , , 2007(13 )SCALE181 , 2007(12 )JT635 ...



Category: Taxation | on 16 November 2007 | More



STATE OF ANDHRA PRADESH & ANR Vs. M/S CONCAP CAPACITORS,BALANAGAR, HYDERABAD & ORS


Subject :Sales Tax-On`Capacitors'-The item classified as `electronic good' by Electronic Commission-By Government Orders, electronic items exigible to concessional rate of tax-Assessees claiming concessional rate of tax on `Capacitors'-Claim negated by Author ...



Head Notes :Disposing of the appeal, the Court HELD: 1.1 The item `Capacitors' is subject to payment of tax at a concessional rate. The list prepared by Electronic Commission expressly contained an item `Capacitors'. In view of specific reference to `Capacito ...



Citation :, 2007(11 )SCR140 , 2007(8 )SCC658 , 2007(12 )SCALE473 , 2007(12 )JT62 ...



Category: Taxation | on 10 December 2007 | More



Federal Bank Ltd. & Ors Vs. State of Kerala & Ors


Subject :Kerala General Sales Tax Act, 1963; Section 2(viii)(g) as amended by Kerala Finance Act, 1998-Banking Regulation Act, 1949; Sections 5(b), 6, 8, & 29-Contract Act, 1872-Section 176-Central Sales Tax Act, 1956; Section 2(g)-Sale of Goods Act, 1930; Se ...



Head Notes :Dismissing the appeals, the Court HELD: 1.1. Sale of pledged assets takes place in the course of banking business. The banks, in selling the goods pledged to them, do not act as agents of the borrowers/pledgors and that their sale was in exercise ...



Citation :, 2007(4 )SCR313 , 2007(4 )SCC188 , 2007(4 )SCALE613 , 2007(5 )JT91 ...



Category: Taxation | on 21 March 2007 | More



M/s. Peekay Re-rolling Mills (P) Ltd Vs. The Assistant Commissioner & Anr


Subject :Kerala General Sales Tax Act, 1963: Sections 5, 5A and 10. Sales tax-Single-stage tax-AYs 1995-96 to 1999-2000- Declared goods-Levy on sale or purchase of goods-Exemption notification-Levy and collection-Distinction between-Assessee, a registered ...



Head Notes :Allowing the appeal, the Court HELD: 1. Article 286(3) of the Constitution of India places restriction on the power of every State to impose or authorize the imposition of tax on sale or purchase of declared goods. Article 286 and Section 14/15 of ...



Citation :, 2007(4 )SCR185 , 2007(4 )SCC30 , 2007(5 )SCALE96 , 2007(4 )JT589 ...



Category: Taxation | on 20 March 2007 | More



M/s Mahim Patram Private Ltd Vs. Union of India & Others


Subject :U.P. Trade Tax Act, 1948: Section 3-F(1) Sales tax-AYs 2002-03 and 2003-04-Works contract-Levy of sales tax on-Sale price-Manner of determination-Assessee was engaged in the printing of question papers for examination boards, competitive examinat ...



Head Notes :Dismissing the appeals, the Court HELD: 1.1. Sales tax is an indirect tax. It is leviable on transfer of goods. It is, however, well settled that while construing a taxing statute one has to look merely at what is clearly said. [Para 23] [86-H; 87 ...



Citation :, 2007(3 )SCR73 , 2007(3 )SCC668 , 2007(3 )SCALE584 , 2007(4 )JT50 ...



Category: Taxation | on 23 February 2007 | More



M/s Supra Marketing Agencies Vs. Commercial Tax Officer,Hyderabad and Ors


Subject :Andhra Pradesh General Sales Tax Act, 1957/Central Sales Tax, 1956-Sales Tax-Direction from Revenue-To Corporation seeking services from assessee-dealer-To deduct sales tax at source on the payments made by it to the assessee-dealer-Due to some dispu ...



Head Notes :Allowing the appeal, the Court HELD: The amount which has been deducted at source by the Corporation is required to be deposited with the Commercial Tax Department. The amounts have been deducted in terms of the directions given by the Commission ...



Citation :, 2006(8 )Suppl.SCR1120, 2006(11 )SCC353 , 2006(12 )SCALE52 , ...



Category: Taxation | on 13 November 2006 | More



M/s. Sonebhadra Fuels Vs. Commissioner,Trade Tax, U.P.Lucknow


Subject :UP Trade Tax Act; Section 3-A-Coal briquettes-exemption/rebate of sales tax-whether permissible-Held, on facts, the process of making coal briquettes will amount to `manufacture' and as such the coal briquettes are not the same commercial commodit ...



Head Notes :Dismissing the appeals, the court HELD: 1.1. The definition of `manufacture' in Section 2(e-1) of the UP Trade Tax Act covers within its sweep not only such activities which bring into existence a new commercial commodity different from the articl ...



Citation :, 2006(4 )Suppl.SCR213 , 2006(7 )SCC322 , 2006(7 )SCALE458 , 2006(7 )JT73 ...



Category: Taxation | on 08 January 2006 | More



State of Karnataka Vs. Azad Coach Builders Pvt. Ltd. etc


Subject :Central Sales Tax Act, 1956: Section 5(3)-Words "in relation to such exports"-Connotation of-Exporter manufacturing chassis-Giving it to bus-body builder-Body-builder delivering the complete bus to exporter who then exports the same-Claim of asses ...



Head Notes :G.E. Vahanvati, S.G. (Amicus Curiae), Kavin Gulati, Sanjay R. Hegde, Anil K. Mishra, A. Rohen Singh and Ms. Rashmi for the Appellant. Soli J. Sorabjee, Joseph Vellapalli, M.N. Shankeregowda, Vikas R, B.K. Choudhary, E.C. Vidya Sagar, E.R. Kumar, N ...



Citation :, 2006(2 )SCR245 , 2006(3 )SCC338 , 2006(2 )SCALE487 , 2006(2 )JT599 ...



Category: Taxation | on 15 February 2006 | More



M/s. Vadilal Chemicals Ltd. Vs. The State of Andhra Pradesh & Ors.


Subject :Central Sales Tax Act, 1956-Section 9(2)-Andhra Pradesh General Sales Tax Act, 1957-Section 20-State Industries Department granting Eligibility Certificate to company for claiming Sales Tax Exemption for five years under Tax Holiday Incentive Scheme ...



Head Notes :Allowing the appeal, the Court HELD : 1.1. The grant of the eligibility certificate by the State Industries Department was not the outcome of an unconsidered decision based on extraneous considerations. The matter was considered in depth and sanc ...



Citation :2005 AIR 3073, 2005(2 )Suppl.SCR1 , 2005(6 )SCC292 , 2005(6 )SCALE68 , 2005(6 )JT560 ...



Category: Taxation | on 08 February 2005 | More




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