Mathew Varghese vs CTO and Anr.
Rate of VAT under Kerala VAT-Cycle and cycle parts-The assessing officer had rightly classified the assessee’s goods under the residuary items under s.6(1)(d) of the Kerala VAT Act 2003 and charged a t [LexDoc Id : 345396]
Orissa Power Generation Corpn. Ltd. vs Commissioner, Commercial Taxes and Ors.
Certificate of Registration under the CST Act-Deletion of items-A writ petition challenging the deletion of certain items from the petitioner-company’s Certificate of Registration under the Central Sales Tax Act 19 [LexDoc Id : 346564]
HC (Orissa)
2008
Oriental Bank of Commerce vs State of Uttar Pradesh
Trade tax-Letting of bank lockers-The High Court held that the rent charged for hiring of safe vault lockers by a bank to its customers would not attract trade tax under the Uttar Prad [LexDoc Id : 366720]
Electronics Systems Punjab Ltd. vs State of Punjab and Ors.
Writ petition-Alternative remedy-A writ petition filed by a company declared as a ‘sick company’ was dismissed with directions to the petitioner to approach the appropriate forum beca [LexDoc Id : 341908]
State of Kerala and Ors. vs Kurian Abraham (P) Ltd. and Anr.
Circulars passed by Board of Revenue-Binding nature-All circulars passed by the Board of Revenue were binding on the assessing officer and consequently no plea of reassessment of the assessment orders p [LexDoc Id : 333632]
Malt Co. India Ltd. vs State of Haryana and Ors.
Sales tax in Haryana-Exemption-The assessee was not entitled to exemption from sales tax as its expanded unit had not been registered with the Department of Industries, Government o [LexDoc Id : 344188]