I.T. Johny vs State of Kerala
Sales Tax-Sale or Works contract-The high court upheld the Tribunal’s deduction that fabrication and supply if aluminium partitioning materials, doors and windows was sale of goods an [LexDoc Id : 329229]
Water India (P) Ltd. vs CST
Levy of service tax-Consulting engineers-An activity of training persons to utilize complicated and sophisticated machine system could not be considered as service of 'Consulting Engineers' a [LexDoc Id : 305816]
CESTAT (Bangalore)
2006
State of Tamil Nadu vs NU-Tread Tyres
Penalty under Central Sales Tax Act-Mens rea-Mens rea was an essential ingredient for levy of penalty under s.10(b) of the Central Sales Tax Act 1956. Hence, if a registered dealer honestly belie [LexDoc Id : 303928]