Krishna Alloy Steels vs Tamil Nadu Taxation Special Tribunal and Anr.
Levy of penalty-Best judgment assessment-The assessing authority was authorised to levy penalty on evasion of sales tax as per best judgment assessment of the available evidence on record. Th [LexDoc Id : 339021]
Neycer India Ltd. vs CTO and Anr.
Recovery of arrears-Demand of additional security-The demand of additional security by the CTO on account of huge arrears of vat unpaid by a company, was held to be valid even though proceedings of th [LexDoc Id : 333048]
State of Andhra Pradesh and Anr. vs Concap Capacitors and Ors.
Classification of Capacitors-Concessional rate of tax-A functional test, operating principle or user test was not applicable to items specifically included within the list prepared for classification by t [LexDoc Id : 327448]
Commissioner of Trade Tax vs Noor Mohammad
Levy of sales tax-Rebuttal of presumption-A dealer of goods was required to conclusively rebut the presumption that goods-in-transit had been sold by him within the State on account of his fai [LexDoc Id : 339020]
