Orient Cement vs State of A.P.
Benefit of tax deferral-Minimum local level of sales-The order of the Tribunal that directed the petitioners to achieve the local level of sales in order to get the benefit of tax deferral in respect of [LexDoc Id : 298491]
Knight Queen Industries (P.) Ltd. vs State of U.P. and Ors.
Mosquito repellent-Insecticides-There was no special entry in the sales tax provisions that dealt with mosquito repellents and hence, the same were taxable under the category of “ [LexDoc Id : 292479]
CTO vs Chiranjilal Laxminarayan
Classification as inter-State sale-Burden of proof on Revenue-The burden to prove an inter-State sale was solely on the Revenue and an inference of inter-State sale on the basis of check-post entries merely becau [LexDoc Id : 305349]
HC (Rajasthan)
2005
A. C. T. O. vs Suncity Trade Agency
Turnover Tax-Exempted goods-The turnover related to sale of stainless steel flats, ingots and billets exempted under a notification were also entitled to exemption or exclusion u [LexDoc Id : 299379]
CTO vs Juharmal Badri Lal
Penalty on evasion of sales tax-Absence of proper inquiry-Penalty levied on the assessee for alleged evasion of tax was cancelled because the assessing authority had failed to conduct a further inquiry into t [LexDoc Id : 314953]
HC (Rajasthan)
2005
Commissioner, Trade Tax vs Jagdamba Agencies
Revision proceedings-Notice for escaped assessment -The Tribunal’s order that held that when the proceedings under s.21 of the Uttar Pradesh Trade Tax Act 1948 had been initiated, proceeding under s.10B [LexDoc Id : 305344]
HC (Allahabad)
2005
Assistant Commercial Taxes Officer vs Hemendra Industries
Exemption on sales tax-Manufacture aided by another industrial unit-The benefit of exemption on sales tax was available to an industrial unit on the strength of eligible investment made by it within the State of Rajast [LexDoc Id : 298761]
Ponds India Ltd. vs Commissioner of Trade Tax
Taxability of vaseline-Cosmetic having a medicinal effect-In common parlance, vaseline was known as a cosmetic rather than a medicine. Thus the revision petitions against the sales tax assessment of vaseline [LexDoc Id : 299384]