Jaiprakash Associates Ltd. vs State of M. P. and Ors.
Tax on inter-state sales, imports and exports-Competency of a state legislation-Section 35 of the Madhya Pradesh Commercial Tax Act 1994 was struck down being ultra vires to the Constitution of India. The section imposed deduction [LexDoc Id : 317284]
Internsil (P) Ltd. vs UOI
Writ petition-Alternative remedy available-A writ petition against an order of the Development Commissioner denying Cash Compensatory Support (CCS) on FOB value of export of integrated circuits [LexDoc Id : 309155]
HC (Delhi)
2006
Renuka Agencies vs Intelligence Officer (IB) and Ors.
Clandestine transport of goods-Assessment of actual dealers-The department's right to assess the actual dealer was not taken away by the deeming provisions of s. 30B(3) of the 'Kerala General Sales Tax Act 1963 [LexDoc Id : 334283]
Jhunjhunwala and Ors. vs State of U.P. and Ors.
Levy of trade tax-Taxability of sale of timber grown by agriculturists-The appellant-commission agents’ case challenging taxability of sale of timber grown by agriculturists had to be determined on facts without treating [LexDoc Id : 301960]
MRF Ltd., Kottayam vs Assistant Commissioner (Assessment) Sales Tax and Ors.
Sales tax exemption-Effect of subsequent prospective notification-Industrial units already qualified and granted sales tax exemption, incentives, concessions and benefits for substantial expansion or diversification [LexDoc Id : 301540]
Om Plastics vs Deputy Commercial Tax Officer and Anr.
Levy of entry tax-Finished polypropylene products-A clarification issued by the Special Commissioner of Sales on 19 August 2005 on the matter of including finished polypropylene products in all forms [LexDoc Id : 317178]
B. Suresh Chand vs State of Tamil Nadu and Anr.
Recovery of sales tax arrears-Constructive notice of the charge to purchaser-Property purchased by a purchaser was proceeded against for the recovery of sales tax arrears because the purchaser was deemed to have constructive no [LexDoc Id : 305341]
