Pan India Network Infravest (P) Ltd. vs State of Kerala and Ors.
Registration of a dealer-Retail agents for selling online lottery tickets-Retail agents employed by the companies to sell online lottery tickets on their behalf were required to obtain registration as ‘dealers’ for sales tax [LexDoc Id : 290031]
CST and Ors. vs Cigarette Agencies
Wholesaler’s liability of entry tax-Goods directly transferred from consigner to retailer-A wholesaler would not be liable to pay entry tax in case the goods were directly transferred from consigner to retailer and only the bilties for good [LexDoc Id : 290030]
Jewel Classic Hotel (P) Ltd. vs State of Haryana and Ors.
Recovery of sales tax-Doctrine of Promissory Estopple-The doctrine of promissory estopple could not be invoked to restrain the respondents from recovering the sales tax dues on the sale of IMFL and beer, [LexDoc Id : 291593]
