Premier Films and Anr. vs CTO and Ors.
X-Ray Films-Rate of tax-X-Ray films were taxable under residual entry since it was not covered under the category of 'Photographic films and Plates' in s.5(1)(d) of the Benga [LexDoc Id : 339031]
Laurel Organics Ltd. vs State of Haryana and Ors.
Withdrawal of eligibility certificate-Business on behalf of another company-Withdrawal of eligibility certificate of the beneficiary-company on continuance of the business of manufacturing bulk drugs on behalf of another compa [LexDoc Id : 317288]
Hindustan Coca-Cola Beverages (P) Ltd. vs State of Orissa and Ors.
Revocation of sales tax concessions-Levy of Interest-A retrospective revocation of the eligibility certificate granted to the petitioner could not entail levy interest on the unpaid amount of tax that ha [LexDoc Id : 301502]
Tanakpur Jal Vidyut Pariyojna vs Commissioner, Trade Tax and Ors.
Levy of sales tax-Supply of cement and steel-The supply of cement and steel by a corporation at agreed cost which was subsequently deducted or adjusted from monthly running bills at the specified [LexDoc Id : 307159]
State of Kerala vs P. Mohammed
Taxability of packing material-Finished goods exempted from tax-The tax provisions that entitled tax exemption on finished goods were different from the concessions granted to sale of packing materials. Hence mere [LexDoc Id : 294193]
HC (Kerala)
2006
Ushakiran Movies vs State of Andhra Pradesh
Transfer of right to telecast films and programmes-Taxable-A contract for transfer of right to telecast films and programmes to Sri Lanka or Singapore for a minimum guaranteed fee and a share of advertisement [LexDoc Id : 305340]