Allied Agencies vs Commissioner of Trade Tax
Exemption from sales tax-Canvas cloth made of jute, Jute not 'textile'-Canvas cloth made of jute could not be exempted from sales tax under the category of 'Textile' as under an earlier notification, jute was specifically [LexDoc Id : 305346]
HC (Allahabad)
2006
Sudhir Diamonds vs UOI and Ors.
Import and Export (Control) Act 1947-Failure to fulfill export obligation-The failure to fulfill export obligation and time barred application for extension of period for the same amounted to contravention of the 'Import and [LexDoc Id : 296543]
State of Karnataka and Anr. vs Century Automobiles
Evasion of sales tax-Penalty-Penalty was leviable on the person-in-charge of a vehicle that was carrying ten new motor cycles without proper documents, thereby trying to evade tax [LexDoc Id : 329234]
Intelligence Officer and Ors. vs Ray Constructions Ltd.
Levy of entry tax-Tax on excavator-An excavator could not be considered to be a motor vehicle suitable for use on public roads as it moved on iron chain plates and not on inflated tyres [LexDoc Id : 299383]
HC (Kerala)
2006
Stovekraft (P) Ltd. vs State of Karnataka
Rate of tax-Meaning of ‘Utensils’-The description of utensils as per entry 5 of the Third Schedule to the Karnataka Value Added Tax Act 2003 had to be understood in common parlance in [LexDoc Id : 298758]
Sanjay Khanna vs Director General Foreign Trade and Anr.
Import of livestock products-Consignment seized, relief-No relief could be granted against the seized consignment of livestock, as the import of livestock was banned due to the outbreak of Fowl Plague in th [LexDoc Id : 290972]
HC (Delhi)
2006
V.T.P. Constructions vs State of Chhattisgarh and Ors.
Incorrect imposition of Sales Tax-Ultra vires-Any decision given in ignorance of statutory provision or authority was not binding on anyone and was ultra vires. The State had no powers to impose 2 [LexDoc Id : 292475]
HC (Chhattisgarh)
2006
Khadi Grama Vyavasaya Association(State Committee) vs State of Kerala and Anr.
Withdrawal of exemption of sales tax-Khadi and Village Industry sector-There was no provision for judicial interference in the matter related to withdrawal of exemption of sales tax that had been granted to the Khadi and [LexDoc Id : 296071]
HC (Kerala)
2006
A.G.K. Associates and Anr. vs State of Andhra Pradesh and Ors.
Milk and milk products-Different tax entries-Items classified under two different entries could be taxed differently for the purpose of sales tax assessment. Milk and milk products had been class [LexDoc Id : 293760]
