TVS Interconnect Systems Ltd. vs Assistant CTO and Anr.
Sales tax: Cell phone towers whether part of telecommunication network-Erection and maintenance of telecom or cell towers an activity falling within legislative field enumerated in entry 31 of List I-The high court, on the question whether cell phone towers were part of telecommunication network, held that telecommunications network as a matrix was [LexDoc Id : 431961]
Mahalaxmi Cotton Ginning Pressing and Oil Industries vs State of Maharashtra and Ors.
Grant of refunds: Regulating process of refunds within the province of legitimate tax enactment-Legislature lawfully entitled to prescribe conditions for obtaining set off, Article 14 not offended, Plea of hardship not to result in invalidation of statutory provision in a fiscal enactment that was otherwise lawful-The provisions of s.51(7) of the Maharashtra Value Added Tax Act 2002, which required an application for refund and specified the period within which [LexDoc Id : 426708]
Ricoh India Ltd. vs Commissioner
Application seeking advance ruling in respect of applicable VAT rate on multi-functional printers or machines and their spares and consumables-Onus on manufacturer of machine to show and establish principal or dominant purpose of such machine, Matter not remitted due to lapses on appellant’s part, Issue to be examined at stage of assessment or appellate proceedings-The appellant had filed an application under s.84 of the Delhi Value Added Tax Act 2004 seeking advance ruling in respect of applicable VAT rate on th [LexDoc Id : 430065]
