Zeena Jomon vs Commissioner of Commercial Taxes
Arrears of tax-Interest on shortfall-Interest was leviable on arrears arising out of a short fall in determination of compounded rate arising on account of failure to include purchase-tur [LexDoc Id : 330054]
HC (Kerala)
2006
Silk and Textiles Mercantile Traders Assn. vs Govt. of NCT of Delhi
Sales Tax-Silk fabric omitted from the Central Sales Tax Act 1957-There was no restriction on levy of local sales tax on silk fabrics at a rate higher than 4 per cent as it had been omitted from the Central Sales Tax [LexDoc Id : 309153]
HC (Delhi)
2006
L.K. Detective and Security Services vs CCE
Delay in filing sales tax returns-Imposition of minimum penalty-An appeal against imposition of minimum penalty on delay in filing sales tax returns, was dismissed in absence of merit and the fact that there was no [LexDoc Id : 308881]
Steel Authority of India vs State of Haryana and Anr.
Central Sales Tax-Sale whether inter-state sal or intra-state sale-The Revisional authority’s order holding the sale made by the assessee to be inter-state sale was set aside. The authority had concluded this merely o [LexDoc Id : 329235]
Chaitanya Advertising vs CC and CE
Non-payment of service tax-Penalty not to exceed tax liability-Penalty imposed on assessee for non-payment of service tax was restricted to the amount of service tax actually payable and not more. Further, the con [LexDoc Id : 304864]
CST vs Indra Cotton Mills (P) Ltd.
Service Tax-Show cause notices issued under s.73 of the Finance Act 1994-The show cause notices issued by the Revenue department against the appellant were dismissed because the notices issued under s.73 of the Finance Act [LexDoc Id : 308293]
Larsen and Toubro Ltd. vs State of Andhra Pradesh
Execution of a works contract-Taxability-The execution of a works contract by a contractor through a sub-contractor could not be made a taxable event for both as the property in goods passed [LexDoc Id : 303678]
Lakshmi Enterprises vs CTO
Provisional assessment of sales tax-Validity-A petition challenging the validity of provisional assessment of sales tax by the CTO was allowed since the same had been made after two years of comp [LexDoc Id : 333046]
