Jay Kumar Bardia vs State of Assam and Ors.
Sales Tax-Setting up of a pandal / shamiana-Setting up of a pandal / shamiana including furniture, fixtures, etc. by the petitioner constituted a ‘lease’. Consequently, the petitioner was liable [LexDoc Id : 308884]
Sunrise Associates vs Govt. of NCT of Delhi and Ors.
Sales Tax-Sale of lottery tickets-A sale of a lottery ticket did not involve any sale of goods within the meaning of any of the state’s sales tax acts and hence, no sales tax liability [LexDoc Id : 293039]
SC
2006
Yerra Fabrics vs STO Cuttack-I West Circle, Cuttack and Anr.
Ex-parte order-Violation of principles of natural justice-An adhoc manner of assessment was quashed on violation of principles of natural justice. The assessment order had been passed ex-parte without any not [LexDoc Id : 305339]
HC (Orissa)
2006
Cobra Instalaciones Y. Services vs State of Punjab and Ors.
Pre-deposit on appeal-Interest on the pre-deposit-Interest on the sum deposited by the appellant as a pre-condition to hearing of its appeal against the assessment, was ordered to be paid from the dat [LexDoc Id : 308290]
Ponni Sago Factory vs Deputy CTO and Ors.
Sales Tax Liability-Rejection of books of accounts-Rejection of books of accounts and estimation of turnover of the assessee based on the quantum of electricity consumption was erroneous. Hence, the be [LexDoc Id : 308885]
State of Orissa vs I.D.L. Chemical (P) Ltd.
Central Sales Tax Act-Inter-state sale-The transaction of purchase order placed by Coal India Ltd for supply of explosives to its collieries outside the state on placement of indents by col [LexDoc Id : 298495]
