Gupta Enterprises vs Principal Chief Conservator of Forests and Ors.
Tax exemption-Non-production of documents during conclusion of sale-A claim for tax exemption on purchase of sandalwood in an auction, during the course of an export could be entertained even in case of non-production [LexDoc Id : 294198]
CST vs Trutuf Safety Glass Industries
Automobile toughened safety glass-Not classifiable as 'glassware'-Physical properties of glass change during the manufacture of automobile toughened safety glass and thus, the same could not be classified as 'glasswa [LexDoc Id : 305342]
HC (Allahabad)
2005
Royal Insulation (P) Ltd. vs Commercial Tax Officer, Manali Assessment Circle
Appeal against sales tax assessment-Pre-deposit as condition precedent for entertainment of appeal-The appellant was directed to execute a bond for the amount of pre-deposit instead of paying it. Though the reasons for non-production of declaration [LexDoc Id : 298496]
CST vs Kisan Sahkari Chini Mill Ltd.
Taxability of packing material -Sugar sold in gunny bags-In absence of any documentary evidence or record to show an agreement of sale of gunny bags, it was presumed that only the sugar within the gunny bag [LexDoc Id : 294192]
