State of Haryana vs Liberty Enterprises
Tax exemption under Haryana General Sales Tax Rules-Notional tax liability-Export sales were not includible while calculating notional sales tax liability for the purpose of ascertaining the limit of tax exemption or defermen [LexDoc Id : 359176]
Girnar Impex Ltd. vs State of Punjab and Ors.
Rectification of mistake-Question of limitation-The high court dismissed the assessee's appeal stating that the question of limitation was a mixed question of fact and law. Moreover, tis issue had n [LexDoc Id : 365780]
HC (Punjab and Haryana)
2009
Meenachil Rubber Marketing and Processing Co-op. Society Ltd. vs CTO and Ors.
Circular 16 of 1998 treating field latex and centrifuged latex as one and the same commodity-Rubber in all its forms made taxable at the point of last purchase in the State-Circular 16 of 1998 stated that from 01 April 1988 field latex and centrifuged latex would be treated as one and the same commodity. As the Department [LexDoc Id : 383432]
Jindal Photo Ltd. vs Commissioner, Commercial Taxes
Photographic machinery: Classification under Kerala VAT Act 2003-Machinery for photography included all equipment and machinery used to take photograph-A camera, though also photographic machinery, was not in common parlance described as photographic machinery, but was called camera as such. The machi [LexDoc Id : 373027]
