J.K. Corp. Ltd. vs STO and Anr.
Avoidance of tax-Judicial Review-The petitioner had avoided payment of tax on the freight amount that formed part of the sale price by issuing separate debit notes to the buyers. In a [LexDoc Id : 293757]
Choice Plywood Industries vs State of Kerala
Exemption for Purchase tax-Block Board and Block Board Frames-Block board and block board frames were different from plywood. Hence, the purchase tax exemption under Notification S.R.O. No. 403-94 for purchase of [LexDoc Id : 297372]
Commissioner, Trade Tax vs The Cooperative Co. Ltd.
Levy of sales tax-Refund of part price on returning the liquor bottle-Refund of the part of the price charged for liquor on returning the liquor bottle could not be considered as a ‘security’ for returning the bottle. Th [LexDoc Id : 307160]
CST vs Khosala Kesharwala
Entries in Schedule-Levy of sales tax on saffron-The saffron was rightly classified under entry no 78 of Schedule C, Part II of the Bombay Sales Tax 1959, falling under the category of culnery and fl [LexDoc Id : 291591]
Carbon Crafts (P) Ltd. vs State of U.P. and Anr.
Taxability of Calcined petroleum coke-Derivative of coal not taxable as coal-Calcined petroleum coke imported by the petitioner was not liable to entry tax as 'coal' under the U.P. Tax on Entry of Goods Act 2000, even though th [LexDoc Id : 308883]
Kumar Paints and Mills Stores vs Commissioner of Trade Tax
Sales tax on paints and varnishes-Adding colourants to base paints-An appeal that challenged the High Court’s order that held that a dealer who added a pre-determined quantity of colourant to base material for prepari [LexDoc Id : 301065]
CTO vs Derby Textiles Ltd.
Reassessment of records-Period of limitation-The assessment year in respect of the previous year 1988 could be only 1989-90. Therefore, the notice for reassessment issued on 15 March 1995 was wel [LexDoc Id : 296076]
Orient Cement vs State of A.P.
Benefit of tax deferral-Minimum local level of sales-The order of the Tribunal that directed the petitioners to achieve the local level of sales in order to get the benefit of tax deferral in respect of [LexDoc Id : 298491]