P.U. Foams (P) Ltd. and Anr. vs Assistant Commissioner, Commercial Taxes and Ors.
Belated grant of eligibility certificate for tax holiday-Rejection of reassessment application-An eligibility certificate had been granted to the applicant only in the February 2002, whereby, a tax holiday was granted to the applicant with effec [LexDoc Id : 296072]
Abhay Kumar Dilip Kumar vs Commissioner of Commercial Tax and Ors.
Withdrawal of concessional rate of tax-No reasons recorded-The Revisional Authority’s order withdrawing the benefit of concessional rate of tax extended to a dealer was not sustainable and the matter was reman [LexDoc Id : 317290]
Rom Industries Ltd. vs State of Jammu and Kashmir and Anr.
Withdrawal of sales tax exemption-Doctrine of promissory estoppel-The state government was well within its right to grant or withdraw the sales tax exemption to small scale industrial units. Thus, exclusion of indust [LexDoc Id : 301067]
CST vs Mahabir Industries
Penalty-False declaration-A penalty imposed on a manufacturer for violating s.15A(1)(l) of the U.P. Trade Tax Act 1948 was upheld. The assessee was holding an exemption certifi [LexDoc Id : 294189]
