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Sales Tax - Judgement
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Documents Found: 331   
Title Forum  Year
J.K. Corp. Ltd. vs STO and Anr. Avoidance of tax-Judicial Review-The petitioner had avoided payment of tax on the freight amount that formed part of the sale price by issuing separate debit notes to the buyers. In a [LexDoc Id : 293757]
HC (Gujarat) 2005
Cochin Port Trust vs State of Kerala [LexDoc Id : 323720]
HC (Kerala) 2005
I. P. Rings Ltd. vs Tamil Nadu Taxation Special Tribunal and Anr. [LexDoc Id : 315968]
HC (Chennai) 2005
Choice Plywood Industries vs State of Kerala Exemption for Purchase tax-Block Board and Block Board Frames-Block board and block board frames were different from plywood. Hence, the purchase tax exemption under Notification S.R.O. No. 403-94 for purchase of [LexDoc Id : 297372]
HC (Kerala) 2005
Hindusthan Seals Ltd. vs CCE [LexDoc Id : 288216]
CESTAT 2005
K. Packirisamy vs Deputy Commercial Tax Officer and Ors. [LexDoc Id : 299123]
HC (Chennai) 2005
Mansa Co-Op. Spinning Mills Ltd. vs State of Punjab and Ors. [LexDoc Id : 304770]
HC (Punjab and Haryana) 2005
Commissioner, Trade Tax vs The Cooperative Co. Ltd. Levy of sales tax-Refund of part price on returning the liquor bottle-Refund of the part of the price charged for liquor on returning the liquor bottle could not be considered as a ‘security’ for returning the bottle. Th [LexDoc Id : 307160]
HC (Allahabad) 2005
CST vs Khosala Kesharwala Entries in Schedule-Levy of sales tax on saffron-The saffron was rightly classified under entry no 78 of Schedule C, Part II of the Bombay Sales Tax 1959, falling under the category of culnery and fl [LexDoc Id : 291591]
HC (Bombay) 2005
URC Construction Ltd. vs Deputy Commissioner of Commercial Taxes and Anr. [LexDoc Id : 333370]
HC (Karnataka) 2005
C. Koyamu vs State of Kerala and Ors. [LexDoc Id : 323216]
HC (Kerala) 2005
Eastern Enterprises and Anr. vs State of Assam and Ors. [LexDoc Id : 321641]
HC (Gauhati) 2005
Geo Sea Foods vs Additional. Sales Tax Officer IV and Anr. Completion of assessments-Limitation-The language of the amended s.17 of the Kerala General Sales Tax Act 1963 clearly indicated that assessments for any period prior to 1 April 1993 woul [LexDoc Id : 290038]
HC (Kerala) 2005
Somnath Textile Exports vs CC and CE [LexDoc Id : 288328]
CESTAT 2005
Carbon Crafts (P) Ltd. vs State of U.P. and Anr. Taxability of Calcined petroleum coke-Derivative of coal not taxable as coal-Calcined petroleum coke imported by the petitioner was not liable to entry tax as 'coal' under the U.P. Tax on Entry of Goods Act 2000, even though th [LexDoc Id : 308883]
HC (Allahabad) 2005
Shimoga Piston Rings (P) Ltd. vs State of Karnataka and Anr. Extension of benefit under VAT-Limitation-The writ petition was allowed against the order that denied the petitioner to claim extension of benefit under Karnataka Value Added Tax Act 2003. The [LexDoc Id : 290029]
Karnataka HC 2005
A and M Distributors vs State of Karnataka and Anr. [LexDoc Id : 333254]
HC (Karnataka) 2005
Kumar Paints and Mills Stores vs Commissioner of Trade Tax Sales tax on paints and varnishes-Adding colourants to base paints-An appeal that challenged the High Court’s order that held that a dealer who added a pre-determined quantity of colourant to base material for prepari [LexDoc Id : 301065]
SC 2005
Mechanical Assembly Systems (India) (P) Ltd. vs State of Kerala Sales tax on royalty-Transfer of technical know-how as 'sale'-Royalty earned by transfer of technical knowledge through technical personnel for providing technology, undertaking repairs and maintenance of machine [LexDoc Id : 290036]
HC (Kerala) 2005
Deputy Commercial Tax Officer, Central I Assessment Circle, and Ors. vs Cameo Exports and Ors. Right to appeal-Pre-deposit-The appeals against the assessment of sales tax could be entertained without insisting on a pre-deposit of 25% of the disputed assessment as the provi [LexDoc Id : 298494]
HC (Chennai) 2005
CTO vs Derby Textiles Ltd. Reassessment of records-Period of limitation-The assessment year in respect of the previous year 1988 could be only 1989-90. Therefore, the notice for reassessment issued on 15 March 1995 was wel [LexDoc Id : 296076]
SC 2005
Sujana Metal Products Ltd. vs State of Andhra Pradesh and Ors. [LexDoc Id : 333241]
HC (Andhra Pradesh) 2005
Brindavan Alcohol and Allied Chemicals (P) Ltd. vs Commissioner of Commercial Taxes and Anr. [LexDoc Id : 321645]
HC (Karnataka) 2005
A.C.T.O. vs White Marble House [LexDoc Id : 302574]
HC (Rajasthan) 2005
Orient Cement vs State of A.P. Benefit of tax deferral-Minimum local level of sales-The order of the Tribunal that directed the petitioners to achieve the local level of sales in order to get the benefit of tax deferral in respect of [LexDoc Id : 298491]
HC (Andhra Pradesh) 2005
 
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