B.D. Agarwal and Co. vs CST
Purchase tax-Purchase from unregistered dealers-The Tribunal was right in upholding the impositionof tax on the purchase of “reta” and “bajri” from unregistered dealers. The purchaser, apart from ma [LexDoc Id : 297375]
Nemichand Jain vs State of Madhya Pradesh and Ors.
Unregistered tax practitioner-Ineligible for membership-A person could not call himself as a tax practitioner without enrolling or registering for the same. The respondent was not entitled to continue as a [LexDoc Id : 296073]
Hedaplast Industries vs Commissioner of Commercial Taxes and Ors.
Powers of Commissioner-Issuance of show-cause notices without authority of law-The Commissioner had powers to issue instructions or directions for administrative purposes only and had no powers to interpret orders of the tribunal [LexDoc Id : 317289]
