Supreme Court Upholds State’s Right to Reassess Taxes Despite Pending Revisions: Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can proceed with a fresh assessment after a remand by the Appellate Authority, while a suo moto revision of the remand order is pending before the Commissioner of Commercial Taxes. CASE […]
Supreme Court Clarifies Tax on Medical Oxygen and Nitrous Oxide: Linde India Ltd. vs. State of Andhra Pradesh (2020) LEGAL ISSUE: Whether Medical Oxygen IP and Nitrous Oxide IP are taxable as drugs and medicines or as unclassified goods under the Andhra Pradesh Value Added Tax Act, 2005. CASE TYPE: Tax Law Case Name: The
Supreme Court clarifies pre-deposit condition for VAT appeals: M/S. S.E. Graphites Private Limited vs. State of Telangana (2019) LEGAL ISSUE: Interpretation of pre-deposit requirements for filing appeals under the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) and Andhra Pradesh Value Added Tax Act, 2005 (AP VAT Act), and Telangana State VAT Act, 2005.
