Global Fuels Lubricants, Inc vs Commissioner of Commercial Tax
Rejection of application seeking deferment of assessment: Commissioner vested with discretion under s.32(5) to defer proceedings on account of pendency of appeal before court-Non-exercise of discretion, Impugned order set aside with direction to pass appropriate order-The petitioner’s application under s.32(5) of Andhra Pradesh Value Added Tax Act 2005 seeking deferment of the assessment proposed for the relevant ta [LexDoc Id : 451007]
Larsen and Toubro Limited and Anr. vs State of Karnataka and Anr.
Non-applicability of dominant nature test-States empowered to levy tax on materials used in contractrendering service or where ultimate transaction was transfer of immovable property-The dominant nature test had no application and the traditional decisions holding that the substance of contract should be seen had lost their signifi [LexDoc Id : 449970]
Reliance Infrastructure Ltd. and Anr. vs Deputy CST and Anr.
Power of judicial review-Availability of alternative remedy-Alternative remedy was not an absolute bar though might be one of the grounds for which the high court could refuse to exercise the discretion. The po [LexDoc Id : 456045]
CCE vs Kay Kay Industries
Exercise of reasonable care on part of manufacturer of inputs-Satisfaction of all conditions precedent, Prescribed procedure followed, Appeals dismissed-Central Excise Notification No. 58 dated 30 August 1997 (NT) had been issued in exercise of power under rule 57A(6) of the Central Excise Rules 1944, [LexDoc Id : 448336]