Sanjay Sinha vs State of Bihar and Ors.
Change in tax liability from multi point to single point: Raise in percentage of tax-Sellers insistence on payment of differential tax as a condition-The State Government, w.e.f. 10 November 2006, had changed the multiple system of taxing to a single point system and raised the percentage of tax fro [LexDoc Id : 383421]
JSK Marketing (P) Ltd. and Anr. vs STO and Ors.
Production of challan and declaration before substitution of rule 107(1)-No mala fide intention on dealers part, No opportunity to evade tax-The driver had produced the challan and declaration as required before substitution of the provision of rule 107(1) of the West Bengal Value Added Tax [LexDoc Id : 383420]
Dhanani Shoes Ltd. and Anr. vs State of Assam and Ors.
Assam VAT Act-Seizure of goods-The seizure of goods was held to be valid when the goods lying in godown did not tally with the invoices produced and the department had sufficient re [LexDoc Id : 341256]
Transline Engineers (P) Ltd. vs State of M.P. and Ors.
Madhya Pradesh General Sales Tax-Validity of Exemption notification-The Supreme Court upheld the validity of Notification No.A-3-74-99-ST-V(48) dated 9 June 2000. This notification did not rescind the earlier notificat [LexDoc Id : 343756]
HC (Madhya Pradesh)
2008
Assam Transport Service and Ors. vs State of Orissa and Ors.
Orissa VAT-Penalty, Documentary evidence-The high court set aside the order imposing tax and penalty under the provisions of the Orissa Value Added Tax Act 2004 on the petitioner because the [LexDoc Id : 341906]
