India Cements Ltd., Hindustan Motors Ltd. vs Assistant Commissioner and Ors.
Sales tax exemption-Deferral or waiver of sales tax in case of expansion / diversification-A cement dealer was held eligible for sales tax deferred in any financial year if the production exceeded the base production volume for the sales mad [LexDoc Id : 317181]
First Leasing Company of India Ltd. vs State of Kerala
Inter-State lease-Goods to be leased sourced from outside state-The transaction for leasing of future goods between the lessor and the lessee in the same state did not become an inter-state lease merely because the [LexDoc Id : 319664]
Regency Trading Corpn. vs UOI
Imposition of Penalty-Non-fulfillment of export obligation-Penalty imposed on non-fulfillment of export obligation was upheld because the export obligation had been fulfilled only value-wise and not by weight. [LexDoc Id : 317589]
Shriram Properties Ltd. vs CST and Anr.
Benefit of exemption notification-Condition precedent-A petition against an option granted to a service provider to either avail of Cenvat credit of tax paid on input services or the benefit of an exempti [LexDoc Id : 308886]
