Manipal Academy of Higher Education vs State of Karnataka and Ors.
Levy of entry tax-Compensatory nature-The levy of entry tax by the State of Karnataka in addition to various compensatory taxes and cesses was held to be in accordance with law since the f [LexDoc Id : 339013]
Modi Spinning and Weaving Mills vs Commissioner of Trade Tax
Stock transfers-Burden of proof-The burden of proof to establish stock transfer of goods was on the dealer of the said goods who was required to furnish relevant book of accounts or [LexDoc Id : 339023]