CCE vs Super Auto India Ltd.
Modvat Credit-Duty on fuel-The Revenue's appeal against grant of modvat credit to furnace oil which was used in both dutiable as well as exempted goods, was dismissed as such fu [LexDoc Id : 332236]
ESPI Industries and Chemicals (P) Ltd. vs CTO and Ors.
Levy of tax-Classification-The bulk drugs- Aluminium Hydroxide paste and Magnesium Hydroxide paste were held to be taxable under Schedule IV at 4 per cent and not as unclassifie [LexDoc Id : 333050]
Commissioner of Trade Tax vs Noor Mohammad
Levy of sales tax-Rebuttal of presumption-A dealer of goods was required to conclusively rebut the presumption that goods-in-transit had been sold by him within the State on account of his fai [LexDoc Id : 339020]
HC (Allahabad)
2007
Manipal Academy of Higher Education vs State of Karnataka and Ors.
Levy of entry tax-Compensatory nature-The levy of entry tax by the State of Karnataka in addition to various compensatory taxes and cesses was held to be in accordance with law since the f [LexDoc Id : 339013]