CTO vs Bhawani Exports and Bhawani Emporium
Purchase tax: Purchase of goods for resale and subsequent sale for export purposes-Exemption notification-The appellate authority and the Tax Board, while making assessments for the financial year 1990-91, had observed that dealers who purchased goods for [LexDoc Id : 383428]
Isuzu Garments vs State of Rajasthan and Ors.
Incentive Scheme of 1998: New Industrial Unit-Reduction of eligible capital investment merely on the basis of shifting of plant-The definition of new industrial unit in clause 2(k) of the Incentive Scheme of 1998 was a broad based definition. The intention of the State was refl [LexDoc Id : 383430]
CTO vs Indian Rayon and Industries Ltd.
Imposition of tax on amount of freight holding it to be a contract-Findings of Tax Board that contract was ex-works-The assessing authority had imposed tax on amount of freight holding it to be a contract ‘f. o. r. destination’ and held that mere raising of a debit [LexDoc Id : 383423]