Assistant Commercial Taxes Officer vs Gaurav Steels Ltd.
Evasion of tax-Penalty-Penalty could not be imposed on the respondent for evasion of tax merely because it was carrying blank declaration form with goods in transit as this [LexDoc Id : 297370]
Export-Import Bank of India vs OL of Minal Oil and Agro Industries (P) Ltd.
Winding up proceedings-Fees payable to Central Government-The liability to pay fees to the Central Government in accordance with the provisions of Rule 291(2)(i) of the Companies (Court) Rules 1959 could not [LexDoc Id : 305301]
Anktt Packaging Ltd. vs Addl. Commissioner (CT) (Legal)
Powers of Additional Commissioner-Validity of show cause notice for revising order of appellate authority-Show cause notices by the Additional Commissioner to revise the order of appellate authority relating to forfeiture of excess collection of tax on two [LexDoc Id : 306479]
Ashok Leyland Ltd. vs UOI and Ors.
Inter-state sale-Branch transfer-Even though the petitioner’s contention fell squarely within a binding decision of the apex court, the matter was remitted back to the assessing autho [LexDoc Id : 308880]
HC (Chennai)
2005
Balaji Computers and Ors. vs State of Karnataka and Ors.
Clarifications issued by the Commissioner-Taxability of computers and computer peripherals-The power to issue clarifications related to taxability of computers and computer peripherals by the Commissioner statutorily empowered to do so and t [LexDoc Id : 298756]
Commissioner of Trade Tax vs Jamuna Prosad Jaiswal
Trade tax-Deemed sale-A fleet of buses provided to companies for transit of employees were neither maintained nor possessed by the said companies. Consequently, the dealer [LexDoc Id : 339018]