CST vs Prakash Chandra Narendra Kumar
Sales tax assessment of ornaments-Tax leviable at point of first purchase-Old ornaments were liable to sales tax only at the point of first purchase as per a retrospective amendment to the U.P. Sales Tax Act. Therefore the T [LexDoc Id : 287210]
Esab India Ltd. vs State of Kerala
Stock transfer-Absence of comprehensive evidence-In absence of relevant documents to prove dispatch of goods outside the State, especially Delivery Note in Form 26 endorsed by the Check-post Authorit [LexDoc Id : 299381]