State of West Bengal and Ors. vs Supreme Industries Ltd.
West Bengal Sales Tax Act 1944: Rejection of application for renewal of eligibility certificate on ground of closure of original unit-No statutory provision disentitling an expanded unit to the benefit of remission on the ground of closure of original unit when the expanded unit was functioning-The respondent had expanded its units from time to time and also obtained eligibility certificate for remission of tax under s.41 of the West Bengal S [LexDoc Id : 404987]
Ruchak Metals vs State of Tamil Nadu
Tamil Nadu General Sales Tax Act 1959: Statutory provision providing for imposition of penalty not contemplating levy of penalty-No additions to turnover except making an apportionment for fixing the rate of tax, Penalty unsustainable-Explanation (1) to s.12(3)(b) of the Tamil Nadu General Sales Tax Act 1959 stated that when the turnover represented additions to the turnover as per [LexDoc Id : 410505]
HC (Chennai)
2011
Food Corpn. of India vs State of Bihar and Commissioner of Commercial Taxes
Bihar Finance Act 1981: Imposition of penalty for deposit of outstanding tax beyond the prescribed period-No finding that delay in deposit attributable to any deliberate, wilful or contumacious conduct of the petitioner, Penalty proceeding wholly unwarranted and unsustainable-The petitioner had filed the returns and tax within the prescribed period. However, additional tax was found to be outstanding on the basis of interna [LexDoc Id : 409954]
Godrej Sara Lee Ltd. vs State of Karnataka and Ors.
Challenge to reassessment order passed by joint commissioner-Likelihood of futile exercise by joint commissioner, Petitioner granted liberty to approach appellate tribunal-The petitioner had challenged the reassessment order passed by the joint commissioner and contended that the reassessing authority acted at the instan [LexDoc Id : 411298]
