CCE vs Kerala State Electricity Board
Liable to pay service tax of foreign company-Absence of independent registered office in India-Engineering consulting services provided by a non-resident company were liable only for penalties and interest as per the service contract and the Ind [LexDoc Id : 300520]
HC (Kerala)
2006
Asian Paints India Ltd. vs Deputy Commissioner of Sales Tax
Reassessment-Suppression of material facts by A.O.-Assessment orders passed by A.O. in good faith could not be said to be passed without jurisdiction merely because the petitioner had suppressed materi [LexDoc Id : 305345]
CST vs Virema Laminates (P) Ltd.
Lamination of aluminum sheets with PVC coating-Whether ‘Manufacture’-Process of laminating GI sheets, CRCA sheets and Aluminum sheets with PVC coating could not be termed as ‘manufacture’ under the Bombay Sales Tax Act [LexDoc Id : 305347]
Manaktala Chemicals (P) Ltd. vs State of U.P. and Ors.
Reopening of assessment beyond limitation period-Notice issued without proper authority-A notice issued to the assessee for reopening of the assessment beyond the period of four years without the approval of the Commissioner was bad in la [LexDoc Id : 314954]
Castall Corpn. (P) Ltd. vs STO and Ors.
Refund of the excess tax-Unjust enrichment-A writ petition seeking refund of the excess tax pursuant to the appellate authority's order and refund of security deposit and the interest thereon w [LexDoc Id : 321591]
