Nice Chemicals (P) Ltd. vs CTO and Anr.
Evasion of tax-Wrong classification of product-Mere wrong classification of a product by the petitioner could not be considered to be an attempt by it to evade tax. Therefore, the assessee could no [LexDoc Id : 303933]
HC (Karnataka)
2006
Reva Enviro Systems (P) Ltd. vs State of U. P. and Ors.
Refund of tax-Order/direction to refund not mandatory-The assessing authority was bound to refund tax even without specific direction to refund where the Tribunal had held that the assessee was not liable [LexDoc Id : 303932]
M.R. Tobacco (P) Ltd. vs Union of India and Ors
Inclusion of ‘gutkha’ in schedule of taxable goods-Validity of notification-The notification that included ‘gutkha’ in the Schedule of taxable goods of the Delhi Sales Tax Act 1975 was valid. There was no prohibition on States [LexDoc Id : 292476]
Blue Dart Aviation Ltd. vs ACCT and Ors.
Scrutiny and verification of the goods-Detention and imposition of penalty-The concerned authority's act of detention, and imposition of penalty was sustained as the scrutiny and verification of the goods with the document at [LexDoc Id : 297365]
Ellora Mechanical Products (P) Ltd. vs State of U. P. and Ors.
Pre-deposit of tax during pendency of appeal-Refund-The petitioner was entitled to the refund of Rs.6,73,264 that it had paid during the pendency of the appeals because it was not referable to any admit [LexDoc Id : 303931]
HC (Allahabad)
2006
Ambalal Sarabhai Enterprises Ltd. vs Sales Tax Officer and Ors.
Taxability of transfer of corporeal rights-Place of execution of transaction-The State of Gujarat had no authority to levy tax where the property in goods had been passed on in Mumbai. Although the dealer had manufactory in Guj [LexDoc Id : 295280]
