Mayilvahanam Marketing vs Additional Sales Tax Officer and Ors.
Purchase tax-PVC pipes from small scale industrial units-A registered dealer who purchased PVC pipes from small scale industrial units for intra-State and inter-State sales, was liable to pay purchase tax ir [LexDoc Id : 333638]
Nisha Devi Khetan vs District Collector, Periyar District and Anr.
Maintainability of suit-Alternate remedy-An appeal against the penalty, levied on evasion of sales tax, could be maintainable only be way of revision under the relevant provision of 'Tamil Na [LexDoc Id : 334281]
HC (Chennai)
2007
Escotel Mobile Communications Ltd. vs State Of Haryana and Ors.
Activation charges-No incidence of sales tax -The charges for activation of electromagnetic waves or radio frequencies could not be considered as sale and hence such charges were not subject to sa [LexDoc Id : 334286]
HC (Punjab and Haryana)
2007
Abdul Vahid vs Deputy Tahsildar and Ors.
Recovery of tax-Liability to pay-The contention of a surety that his liability to pay sales tax had to be fixed after considering the dealer's liability, was without substance since t [LexDoc Id : 333633]
HC (Kerala)
2007
Commissioner of Trade Tax vs Decent Metal Industries
Sales Tax-Lower rate of tax-The lower rate of 04 per cent applicable to iron and steel, was not applicable to L.T. Open clams (A-type) and the same were liable to be taxed at 08 [LexDoc Id : 339022]
DCM Ltd. vs Commissioner of Sales Tax
Intra-State sale of goods-Sales tax exemption-Intra-State sale of goods by the dealer were exempted from Central Sales Tax only when the dealer established such local sales before the assessing au [LexDoc Id : 325529]
CIT vs Thiagarajar Mills Ltd.
Business expenditure: Rate of consistency-Additional liability on exchange rate fluctuations-AY 1997-98 to AY 1999-2000. The Tribunal allowed the additional liability arising because of exchange rate fluctuation by following its earlier order. [LexDoc Id : 332336]
Shakthi Seeds (P) Ltd. vs Dy. Commnr. (CT) and Anr.
Denial of tax exemption-Non-consideration of clarificatory memorandum-An appeal against denial of tax exemption on sale of seeds for agricultural purposes was allowed as a clarificatory statutory memorandum issued in thi [LexDoc Id : 320912]
