Remember | Register | Forgot Password?
Bookmark This Page   RSS Feeds  Follow On Twitter

 

Search for Lawyers          
    

Home > SC



Please Wait ..


SC Judgments

Displaying Judiciary 60 - 70 of 2462 in 247 pages


HINDUSTAN PAPER CORPN. LTD. ETC. ETC. Vs. STATE OF KERALA AND OTHERS


Subject :Central Sales Tax Act 1956. Section 8(2A). Kerala General Sales Tax Act 1963: Section 10 & Notification RSO 415 of 1971. Central Sales Tax-Exemption-Whether available for inter state sales also-Exemption contained in the 1971 Notificat ...



Head Notes :The State of Kerala issued Notification RSO 415 of 1971 under Section 10 of the Kerala General Sales Tax Act providing for an exemption in respect of tax in regard to the turn over of the sales of newsprint for a period of two years ...



Citation :, 1993( 2 )SCR 655, 1993( 3 )Suppl.SCC 350, 1993( 2 )SCALE238 , 1993( 2 )JT 458 ...



Category: Taxation | on 26 March 1993 | More



COMMISSIONER OF SALES TAX, U.P. AND ORS. ETC. ETC. Vs. BAKHTAWAR LAL KAILASH CHAND ARETI AND ORS. ETC. ETC.


Subject : U.P. Sales Tax Act, 1948/U.P. Sales Tax Rules, 1948: Sections 2(e) and 3-D Purchase Tax-Levy of-Commission agent/Dealer purchasing goods on behalf of ex-state principals and despatching them to places outside State- Whether ...



Head Notes : The common question for consideration in the batch of appeals filed by the appellant-State was whether the goods purchased by a commission agent for and on behalf of the principals outside the State of U.P. and dispatched to pr ...



Citation :1992 AIR 1952, 1992( 3 )SCR 733, 1992( 3 )SCC 750, 1992( 2 )SCALE138 , 1992( 4 )JT 388 ...



Category: Taxation | on 08 May 1992 | More



DEPUTY COMMISSIONER OF SALES TAX ETC. ETC. Vs. AYSHA HOSIERY FACTORY (P) LTD. ETC. ETC.


Subject : : Central Sales Tax Act, 1956. : Sections 6(1-A), 8,9: Tax on sale of goods in inter-state trade-Liability of dealer-Rate of tax-Whether applicable under the local Act at the particular point of time. Kerala General Sales Ta ...



Head Notes : The Kerala Additional Sales Tax Act, 1978 sought to impose an additional sales tax at 10% of the rate of tax already imposed under the Kerala General Sales Tax Act, 1963, on all taxable sales and purchases in the State. The as ...



Citation :1992 AIR 874, 1992( 1 )SCR 140, 1992( 2 )Suppl.SCC 178, 1992( 1 )SCALE207 , 1992( 1 )JT 379 ...



Category: Taxation | on 16 January 1992 | More



M/S. PINE CHEMICALS LTD. AND ORS. ETC. ETC. Vs. THE ASSESSING AUTHORITY AND ORS. ETC. ETC.


Subject : Interpretation of Statutes-Deeming provision- Construction (Section 5, Jammu and Kashmir General Sales Tax Act, 1962). Jammu and Kashmir General Sales Tax Act, 1962-Section 5-Granting tax exemption-Procedure-Whether Government Or ...



Head Notes : The appellant-a public limited company-was manufacturing Rosin, Turpentine and Rosin Derivatives and was carrying on business at Bari Brahmana and Jammu Tawi. On 20.1.1981, the Assessing Authority assessed the appellan ...



Citation :, 1992( 1 )SCR 179, 1992( 2 )SCC 683, 1992( 1 )SCALE46 , 1992( 1 )JT 220 ...



Category: Taxation | on 16 January 1992 | More



ASSOCIATED CEMENT COMPANIES LIMITED, KYMORE Vs. COMMISSIONER OF SALES-TAX, INDORE, ETC. ETC.


Subject : Constitution of India, 1950: Article 286(1)(a) Explanation-Sale of cement under a contract by manufacturer to marketing company within Madhya Pradesh--Non existence of Central Sales Tax Act--explanation not applicable. ...



Head Notes : The appellant, a manufacturer of cement, entered into an agreement with the Cement Manufacturing Company of India Limited, for sale of cement. Under the agreement, the appellant was to sell its cement only through the marketing comp ...



Citation :1991 AIR 1122, 1991( 2 )SCR 250, 1991( 1 )Suppl.SCC 251, 1991( 1 )SCALE661 , 1991( 2 )JT 144 ...



Category: Taxation | on 04 September 1991 | More



GUJARAT STEEL TUBES LTD. ETC. Vs. STATE OF KERALA & ORS.


Subject :Central Sales Tax Act, 1956: Section 14(iv)(xi). Steel pipe--Galvanisation of--Whether changes essential character of pipe--Galvanised iron pipes and tubes--Whether steel tubes. Kerala General Sales Tax Act, 1963: First Schedule--Entry 4 ...



Head Notes : The appellant company was manufacturing and selling black and galvanised steel tubes and pipes. In the assess- ment proceedings for the years 1982-83 and 1983-84 under the Kerala General Sales Tax Act, 1963 the appellant contended that ...



Citation :1990 AIR 1779, 1989( 3 )SCR 210, 1989( 3 )SCC 127, 1989( 1 )SCALE1483, 1989( 2 )JT 474 ...



Category: Taxation | on 05 May 1989 | More



ASSOCIATED TANNERS VIZIANAGRAM, A.P. Vs. COMMERCIAL TAX OFFICER, VIZIANAGRAM, ANDHRA PRADESH & ORS.


Subject : Andhra Pradesh General Sales Tax Act, 1957 Item 9(b) of Third Schedule whether unconstitutional and void and offends Articles 14 and 304(a) of the Constitution of India - Whether Central Sales Tax Act could be levied or leviable und ...



Head Notes : Under item 9(b) of the third Schedule to the Andhra Pradesh General Sales Tax Act, 1957 tanned hides and skins, (which were not subjected to tax as untanned hides and skins), when purchased by a manufacturer in the State at the poi ...



Citation :1987 AIR 1922, 1986( 1 )SCR 969, 1986( 2 )SCC 479, , ...



Category: Taxation | on 18 March 1986 | More



ONKARLAL NANDLAL Vs. STATE OF RAJASTHAN & ANR.


Subject : Rajasthan Sales Tax Act, 1954, s.2(o) Explanation II - Interpretation of - Effect of incorporating sub-s.(2) of s.4 of Central Sales Tax Act 1956 in the Explanation - Resale of goods in the course of inter-State trade of commerce - Wh ...



Head Notes : The Rajasthan Sales Tax Act 1954 (State Act) by Sub- section (o) of section 2 defines "sale" to mean inter alia "any transfer of property in goods for cash or for deferred payment or for any other valuable consideration. Explanation (i ...



Citation :1986 AIR 2146, 1985( 2 )Suppl.SCR1075, 1985( 4 )SCC 404, 1985( 2 )SCALE1217, ...



Category: Taxation | on 23 September 1985 | More



HINDUSTAN AERONAUTICS LTD. Vs. THE STATE OF ORISSA


Subject : Central Sales Tax Act, 1956 read with the Central Sales Tax (Orissa) Rules, 1957-Sales tax leviable on transaction of sale and not of works contract-Whether a transaction is contract for sale or contract for works depends upon main ob ...



Head Notes : After the Government of U.S.S.R., under an agreement, granted a licence to the Government of India for manufacturing and assembling of aircrafts, both the Governments signed a protocol in the matter of manufacturing of MIG ...



Citation :1984 AIR 753, 1984( 2 )SCR 267, 1984( 2 )SCC 16, 1983( 2 )SCALE1101, ...



Category: Taxation | on 16 December 1983 | More



SHIV DUTT RAI FATEH CHAND ETC. ETC. Vs. UNION OF INDIA & ANR. ETC.


Subject : Central Sales Tax Act 1956-Sub-section (2-A) of section 9 introdaced by Central Sales Tax (Amendment) Act 1976- Applicability of provisions relating to penalties leviable under general sales tax laws of the States to the proce ...



Head Notes : Section 9 of the Central Sales Tax Act, 1956 as amended retrospectively by the Central Sales Tax (Amendment) Act, 1969 provided for levy and collection of tax and penalties on sale of goods effected by a dealer in the course of int ...



Citation :, , , , ...



Category: Taxation | on 05 June 1983 | More




NUJS

Quick Links



Browse By Category





web analytics