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]
Sumer Chand Sudhir Kumar vs State of Haryana and Anr.
Withdrawal from a scheme allowing lumpsum payment of VAT-Revision of tax rate-A dealer could opt out of the scheme that allowed it to pay Value Added Tax (VAT) in lumpsum as per its convenience. The fact that the revision of the [LexDoc Id : 308291]
Shital Fibres Ltd. and Anr. vs State of Punjab and Ors.
Penalty under Punjab VAT Act-Jurisdiction-A writ petition challenging the power to impose penalty at check post under s. 51 of the Punjab Value Added Tax 2005 was allowed as the power was bein [LexDoc Id : 315424]
XCELL Automation vs Government of Punjab and Anr.
Evasion of sales tax-Maintainability of writ petition-A writ petition against imposition of penalty for evasion of sales tax on cast-iron castings at a check post was allowed even though there existed an [LexDoc Id : 314956]
