Orient Traders vs CTO
Grant of sales tax exemption-Bullion and specie (gold)-The benefit of a notification that reduced the rate of sales tax in relation to bullion and specie (gold) was not applicable to silver bars. [LexDoc Id : 338619]
AVM Studio vs UOI and Ors.
Imposition of tax-Writ petition-A show-cause notice that proposed imposition of tax could not be challenged in a writ petition under article 226 of the Constitution. [LexDoc Id : 338617]
Periyar and Pareekanni Rubbers Ltd. vs State of Kerala
Recovery of sales tax-Liability to pay-The recovery of sales tax from a lessor was justified when the lessee was found to be running a distillery in the trade name of the lessor and under t [LexDoc Id : 338620]
SC
2008
State of Punjab and Ors. vs Perfect Synthetics
Assessment of sales tax-Procedure-The value of raw materials had to be deducted from the gross turnover for the purpose of assessment of sales tax even if such raw materials had been p [LexDoc Id : 335576]
SC
2008
Bharjatiya Steel Industries vs CST
Sale of scrap-Levy of Penalty-An assessee who sold of 10 per cent of its unutilised iron scrap that had been purchased by it at a concessional rate, was liable to penalty since it [LexDoc Id : 335254]
SC
2008
Shanti Fragrances vs UOI
Writ petition challenging validity of notifications-Pendency of assessment proceedings or appeals-The Supreme Court noted that the writ petition challenging the validity of notifications had been filed in the high court without disclosing pendency [LexDoc Id : 339537]
