CTO vs Madad Ali Ansari and Co.
Interpretation of statutes: Imposition of surcharge and interest on basis of notification issued under Rajasthan Sales Tax Act 1954-Any notification issued under the Act not discrediting rebate claimed by assessee on purchase of material by declaration under C form in adherence of Central Sales Tax Act 1956-The assessee had entered into an agreement for construction of buildings and purchased material on C form declaration out of the State for which it wa [LexDoc Id : 451103]
HC (Rajasthan)
2013
Nand Kishore Megh Raj Jewellers vs CST
Raw materials sent outside Delhi for manufacture-Mere hand polishing, packing or fixing threads to gold ornaments in Delhi not amounting to manufacture-The petitioner was a registered dealer engaged in sale of gold and silver ornaments. It had purchased standard gold, bullion or biscuits against statu [LexDoc Id : 449562]
Reliance Infrastructure Ltd. and Anr. vs Deputy CST and Anr.
Power of judicial review-Availability of alternative remedy-Alternative remedy was not an absolute bar though might be one of the grounds for which the high court could refuse to exercise the discretion. The po [LexDoc Id : 456045]
