Godrej Soaps Ltd. and Anr. vs State of Maharashtra and Ors.
Definition of Manufacturing-Amendment of s.2(17) of Bombay Sales Tax Act 1959-The writ petition against the amendment incorporated in s. 2(17) of Bombay Sales Tax Act 1959 was dismissed. The amendment was in form of clarificati [LexDoc Id : 293197]
Mehata Enterprises vs State of Karnataka and Anr.
Sales Tax-Exemption notification-A writ petition challenging the legality of Karnataka sales tax notification granting exemption from tax payable under s.5 of Karnataka Sales Tax Act [LexDoc Id : 320493]
HC (Karnataka)
2005
CST vs Neelam Applicances,Mahavir Metal Industries
Notification-Interpretation of Statute-Any notification that granted benefit to a class of goods out of goods under general taxing entry was to be construed strictly. Thus a stainless steel [LexDoc Id : 293762]
Sanyeeti Ispat (P) Ltd. and Anr. vs State of Assam and Ors.
Government assurances-Doctrine of promissory estoppel-A promise made by the Government could be enforceable against it if at the instance of these promises public had acted upon it, even in absence of a f [LexDoc Id : 298492]
State of Andhra Pradesh vs Gouri Shankar Modern Rice Mill and Ors.
Gunny bags used as packing material-Re-taxability-The sale of gunny bags that had been taxed earlier could be taxed again at the rate applicable to its contents. The non-obstante clause appended to th [LexDoc Id : 299376]
HC (Andhra Pradesh)
2005
Assam Seeds Corpn. Ltd. vs Commissioner of Taxes and Ors.
Certified processed seeds-No tax exemption-Seeds that had been processed into certified seeds by treatment of pesticides and other chemicals became a commodity distinct from food grains and irr [LexDoc Id : 293758]
Century Club vs State of Karnataka and Anr.
Karnataka Luxury tax-Chargeability to clubs-An amendment to the Karnataka Tax on Luxuries (Hotels and lodging houses) Act 1979 to levy luxury tax on clubs, irrespective of the fact whether they [LexDoc Id : 314955]
Ajay Construction vs Addl. Commercial Tax Officer and Ors.
Levy of entry tax-Registered dealers paying commercial tax-The Revenue could not impose entry tax on registered dealers who were liable to pay commercial tax under the Madhya Pradesh Vanijyik Kar Adhiniyam 199 [LexDoc Id : 299377]
Sri Satya Winery and Distillery (P) Ltd. vs State of A.P.
Packing Material and Contents-Separately taxable-In cases where no separate accounts had been maintained for contents and packing materials, tax was collected based on the rate applicable to contents [LexDoc Id : 294191]
