Bola Raghavendra Kamath and Sons vs Industrial Promotional Officer and Ors.
Exemption for new industrial unit-Revision of terms with retrospective effect-A retrospective modification to an exemption certificate was not maintainable once the period of exemption had expired because it would amount to impo [LexDoc Id : 290034]
Rajasthan Chemists Association vs State of Rajasthan and Ors.
Levy of sales tax on MRP-Constitutional Validity-The writ petition challenging the constitutional validity of levy of sales tax on the 'maximum retail price'(MRP) of the drugs and medicines being sol [LexDoc Id : 301066]
Commissioner of Sales Tax vs Emar Industries
Eligibility for concessional rate of tax-Sewing machine stand-A sewing machine stand was an essential part of the sewing machine and was thus entitled to concessional rate of tax at 5% as granted by a notificatio [LexDoc Id : 295279]
HC (Madhya Pradesh)
2005
Kamal Kumar Sharma vs State of Assam and Ors.
Seizure of goods-Valuation of goods-The writ petition to set aside the seizure and penalty on goods was allowed. The goods were seized on grounds of under valuation of goods but the find [LexDoc Id : 290027]
Reeta Shah vs Acct, Central Section and Ors.
Search and Seizure-Retention of seized documents-Retention of seized documents beyond a period of one year was permissible only if sanctioned by the Commissioner and the reasons for such an act were [LexDoc Id : 295276]
Kothari Contract Interiors vs Trade Tax Officer
Composition of tax under U.P Trade Tax Act-Notice of reassessment, Department hierarchy-The Deputy Commissioner had accepted the petitioner’s application for lump sum payment in lieu of tax, vide an order dated 7 February 1994. Subsequent [LexDoc Id : 329236]
HC (Allahabad)
2005
State of U. P. and Ors. vs Kanodia Flour Mills and Anr.
Purchase tax-Purchases made pursuant to an order under the Essential Commodities Act 1955-Explanation II to s.3-D of the Essential Commodities Act 1955 specified that unless it was established that the purchases of foodgrains by the Regiona [LexDoc Id : 299385]
Bachan Traders vs State of Bihar and Ors.
Recovery of tax-Stay order-The assessee had filed an application against the State Government’s notification dated 2 May 1997 levying tax on liqour. Consequently, a stay was gra [LexDoc Id : 297366]
