Subject :Central Sales Tax Act, 1956:
s.3(a), s.9(1) and its proviso - Inter-state sales - If sales are covered
under s.3(a) and the assessee is held not entitled to exemption under
s.6(2) then the State from which the movement of the goods commenced is
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Head Notes :Allowing the appeal, the Court
HELD: 1.1. The question whether a particular sale is an inter-State sale or
an intra-State sale, though essentially one of fact, is not the pure
question of fact inasmuch as the facts of a given case have to be exa
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Citation :, , , 2008(16 )SCALE178 ,
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Category:
Taxation
| on 12 November 2008 |
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Subject :Appeal: Statutory appeal - Disposal of, in casual manner - Held: Various important questions of law raised not dealt with by first appellate authority - Reading of the order shows complete non-application of mind - Matter remitted to first appellat
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Head Notes :Partly allowing the appeal and remitting the matter to Assistant Commissioner, the Court
HELD: 1.1. In normal course, the plea relating to the merits of the assessment, when a statutory remedy has been availed, is not entertainable. But the casua
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Citation :, 2008(10 )SCR655 , 2008(9 )SCC407 , 2008(10 )SCALE223 ,
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Category:
Taxation
| on 07 October 2008 |
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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:
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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
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Citation :, 2008(2 )SCR641 , 2008(3 )SCC597 , 2008(2 )SCALE317 , 2008(2 )JT403
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Category:
Taxation
| on 02 August 2008 |
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Subject :Kerala General Sales Tax Act, 1963:
s. 3(1A)(c) and First Schedule, Entry 110 - Rubber - Power of Board of Revenue to grant administrative relief - Assessee purchasing field latex in Kerala, processing it into centrifuged latex in its factories in
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Head Notes :Dismissing the appeals, the Court
HELD: 1. The judgment of the Kerala High Court in Padinjarekara* case related to assessment years 1983-84 to 1986-87 during which time Entries 38 and 39 were in force whereas the instant case relates to assessment
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Citation :, 2008(2 )SCR620 , 2008(3 )SCC582 , 2008(2 )SCALE341 , 2008(2 )JT350
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Category:
Taxation
| on 02 August 2008 |
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Subject :Kerala General Sales Tax Act, 1963; S.19(c)/Central Sales Tax Act, Kerala General Sales Tax Rules, rr. 33(A)(3)/Central Sales Tax (Kerala) Rules, 1957; r.11(6):
Liability to pay sales tax - Appellant company leased out factory in favour of another
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Head Notes :Dismissing the appeals, the Court
HELD: 1.1 The Lessee used the statutory forms as also the registration number of the appellant. The Kerala Abkari Act was enacted to consolidate and amend the law relating to the levy of a general tax on the sale
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Citation :, 2008(4 )SCR540 , , 2008(4 )SCALE125 ,
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Category:
Taxation
| on 03 July 2008 |
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Subject :Central Sales Tax Act, 1956; Section 4(2)/Andhra Pradesh General Sales Tax Act, 1956:
Levy of sales Tax on sale of goods - A Government company exporting aluminium/goods through a Port in Andhra Pradesh earning duty entitlement under Duty Entitlem
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Head Notes :Partly allowing the appeals, the Court
HELD: 1.1 It is clear that the scope of consideration before the Tribunal was very limited as to whether any sale took place within the State of Andhra Pradesh. Having decided that issue, Tribunal was not req
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Citation :, , , ,
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Category:
Taxation
| on 19 February 2008 |
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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
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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
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Citation :, 2007(11 )SCR140 , 2007(8 )SCC658 , 2007(12 )SCALE473 , 2007(12 )JT62
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Category:
Taxation
| on 10 December 2007 |
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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
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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
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Citation :, 2007(12 )SCR91 , , 2007(13 )SCALE181 , 2007(12 )JT635
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Category:
Taxation
| on 16 November 2007 |
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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
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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
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Citation :, 2007(4 )SCR313 , 2007(4 )SCC188 , 2007(4 )SCALE613 , 2007(5 )JT91
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Category:
Taxation
| on 21 March 2007 |
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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
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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
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Citation :, 2007(4 )SCR185 , 2007(4 )SCC30 , 2007(5 )SCALE96 , 2007(4 )JT589
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Category:
Taxation
| on 20 March 2007 |
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