Bhatia Agency vs CTO
Concealment of factum of purchase tax and transaction-Imposition of penalty justified-The AO had levied tax on the value of credit notes by opining that the assessee had not paid purchase tax though it had issued sale vouchers with refe [LexDoc Id : 457729]
G.D. Builders vs UOI and Anr.
Challenge to notifications granting exemption-Petition dismissed-The petitioners had challenged and prayed for quashing of Explanation to Service Tax Notification No. 15dated 10 September 2004 and Service Tax Notifi [LexDoc Id : 455402]
Sales Tax Tribunal Bar Association and Ors. vs State of Maharasthra
Vacancy in posts: Three persons manning relevant posts as against sanctioned strength of 10-State Government directed to take necessary steps for filling in vacant posts-Out of the sanctioned strength of 10 members (five judicial and five administrative), at present, there was only one president, who was a retired judi [LexDoc Id : 451246]
Larsen and Toubro Limited and Anr. vs State of Karnataka and Anr.
Non-applicability of dominant nature test-States empowered to levy tax on materials used in contractrendering service or where ultimate transaction was transfer of immovable property-The dominant nature test had no application and the traditional decisions holding that the substance of contract should be seen had lost their signifi [LexDoc Id : 449970]
Jothi Engg. Works vs State of Tamil Nadu and DCTO
Tamil Nadu General Sales Tax Act 1959: Suo motu revisional power of Jt. Commissioner to direct initiation of penalty proceedings-No grievance on issue raised by revenue to levy penalty in first appeal, No inhibition on authority of Jt. Commissioner to invoke such powers, s.23 only for imposing penalty in lieu under s.45(2)(f), Appeal dismissed-The assessee had purchased tyres and tubes by availing concessional rate of tax under s.3(3) of the Tamil Nadu General Sales Tax Act 1959 and used the [LexDoc Id : 451385]