Hotel Neelkamal vs Asst, CTO and Ors.
Luxury Tax-Change of law-The Madhya Pradesh Luxury Tax Act 1988 was enacted in the year 1988 and certain provisions of the Madhya Pradesh General Sales Tax Act 1958 were incor [LexDoc Id : 314952]
State of Kerala vs A.M. Shahid
Assessment of tax-Construction of taxing statute-A construction of a taxing statute which attributed redundancy to the Legislature could not be accepted except for compelling reasons. As specific pro [LexDoc Id : 297364]
HC (Kerala)
2006
Reliance Trading Company vs State of Kerala
Sales Tax-Cotton based tarpaulin-Cotton based tarpaulin on which additional excise duties had been levied was exempt from sales tax as the objective behind enactment or amendment of t [LexDoc Id : 298493]
SC
2006
Goondla Venkateswarlu vs State of A. P. and Anr.
Unwarranted search and seizure-No evidence of due discharge of official duties by the authority-A petition contesting criminal proceedings initiated against an Assistant Commissioner (Intelligence ) for unwarranted search and seizure of business [LexDoc Id : 308879]
Hindustan Lever Ltd. and Anr. vs State of West Bengal and Ors.
Withdrawal of a sales tax incentive scheme-Retrospective effect to notification disallowed-A 1997 resolution, that revoked a 1994 resolution initiating a ‘Sales Tax Incentive Scheme’ that refunded 90 per cent sales tax paid in respect of ban [LexDoc Id : 308289]
Modi Gas Service vs State of Madhya Pradesh and Ors.
Refilling of LPG cylinders-Whether ‘Manufacture’-Refilling of LPG from bulk containers to small unit cylinders for sale to consumers could not be termed as manufacture, consumption or sale for the pu [LexDoc Id : 303930]
HC (Madhya Pradesh)
2006
CST vs Mool Chand Ram Prasad
Processed and unprocessed food-grains-Independent taxable commodities-'Broken Dal' and 'Unbroken Dal' had been identified as two different commodities and were separately taxable in view of re-introduction of Explanation [LexDoc Id : 298764]
SC
2006
Hardwari Mall and Sons vs Assistant Commercial Tax Officer and Ors.
Imposition of Penalty-Mala-fide intention to evade tax to be established-The imposition of penalty on the petitioner was unjustified as no intention to evade tax had been made out by the revenue authorities at any stage of [LexDoc Id : 297369]
Gramox Paper and Boards Ltd. vs STO
Interest on purchase turnover-Validity-In a writ petition against the levy of interest on the tax payable on the purchase turnover of feul, raw materials etc contending that exemption from [LexDoc Id : 321589]
State of Tamil Nadu vs New Kamaliya Hotel
Escaped turnover-Basis of estimation of additions-The Tribunal had rightly held that estimation of additions to assessee’s income based on one day sales, without considering the festival season, rainy [LexDoc Id : 297376]
