Ashok Leyland Ltd. vs UOI and Ors.
Inter-state sale-Branch transfer-Even though the petitioner’s contention fell squarely within a binding decision of the apex court, the matter was remitted back to the assessing autho [LexDoc Id : 308880]
Commissioner of Trade Tax vs Jamuna Prosad Jaiswal
Trade tax-Deemed sale-A fleet of buses provided to companies for transit of employees were neither maintained nor possessed by the said companies. Consequently, the dealer [LexDoc Id : 339018]
UOI vs Bhilwara Spinning Ltd.
Modvat Credit-Transit loss-Modvat credit availed by the consignee-importer in respect of HFO was held to be justified on the assumption that entire quantity of HFO had been enti [LexDoc Id : 334915]
Gopalakrishna Shetty vs State of Karnataka and Anr.
Appeal to Sales Tax Tribunal-Express Authorisation-An appeal to the Sales Tax Tribunal could be filed only by a person statutorily authorised in that behalf within the prescribed time limit. Consequent [LexDoc Id : 339011]
