Supreme Court Upholds Delhi’s Sales Tax on Silk Fabric: Saree Sansar vs. Govt. of NCT of Delhi (2024) LEGAL ISSUE: Whether the Delhi Government can levy sales tax on silk fabric, which is listed under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. CASE TYPE: Tax Law. Case Name: Saree Sansar vs. […]
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Whether state legislatures have the power to levy sales tax on pan masala and gutkha, given the central government’s authority to levy additional excise duties, and whether the state tax rate can exceed limits
Supreme Court Upholds State Tax on Gutkha and Pan Masala: Trimurthi Fragrances vs. Govt. of NCT of Delhi (2023) LEGAL ISSUE: Taxability of pan masala and gutkha under state sales tax laws, considering the central excise and additional duties. CASE TYPE: Tax Law Case Name: M/S Trimurthi Fragrances (P) Ltd. vs. Govt. of N.C.T of
Supreme Court Directs Transfer of Central Sales Tax in Inter-State Sale: Tata Motors vs. Central Sales Tax Appellate Authority (2022) LEGAL ISSUE: Whether a State can retain Central Sales Tax (CST) when it is not the appropriate State to levy the tax on an inter-state sale. CASE TYPE: Tax Law – Central Sales Tax Case
Supreme Court Upholds Statutory Remedy in Tax Assessment Dispute: State of Maharashtra vs. Greatship (India) Limited (20 September 2022) LEGAL ISSUE: Whether a High Court can entertain a writ petition against an assessment order when a statutory remedy of appeal is available. CASE TYPE: Tax Law Case Name: The State of Maharashtra and Others vs.
Supreme Court Clarifies Taxability of Pan Masala under State Laws Date of the Judgment: 19 September 2022 Citation: (2022) INSC 751 Judges: Indira Banerjee, J., Surya Kant, J., M.M. Sundresh, J., Sudhanshu Dhulia, J., Hemant Gupta, J. (Concurring) Can states levy sales tax on ‘Pan Masala’ and ‘gutka’ when these products are already subject to
Supreme Court Clarifies “Sale in the Course of Import” Under Central Sales Tax Act Date of the Judgment: 13 January 2021 Citation: (2021) INSC 25 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company claim exemption from sales tax by arguing that a sale occurred during the import process, even if they handled
Supreme Court on Inter-State Sales Tax and Delivery Timeframes: Commercial Taxes Officer vs. Bombay Machinery Store (2020) Date of the Judgment: 27 April 2020 Citation: 2020 INSC 347 Judges: Deepak Gupta, J., Aniruddha Bose, J. Can tax authorities impose a time limit on the delivery of goods for availing tax exemptions on inter-state sales? The
Supreme Court on Sales Tax for Ship Stores: Nirmal Kumar Parsan vs. Commissioner of Commercial Taxes (2020) LEGAL ISSUE: Whether sales of imported goods, stored in a bonded warehouse and sold as ship stores to foreign-bound ships, are subject to state sales tax. CASE TYPE: Sales Tax Law Case Name: Nirmal Kumar Parsan vs. Commissioner
Supreme Court Clarifies Sales Tax Exemption Post Madhya Pradesh Bifurcation Date of the Judgment: 09 July 2019 Citation: (2019) INSC 707 Judges: Ranjan Gogoi, CJI, S. Abdul Nazeer, J., Sanjiv Khanna, J. Can the benefit of sales tax exemption granted to industrial units in the erstwhile state of Madhya Pradesh continue to be availed in
Supreme Court Upholds Reimbursement of Sales Tax on Coal Used to Make Coke for Inter-State Sale Date of the Judgment: May 10, 2019 Citation: 2019 INSC 458 Judges: Ranjan Gogoi, CJI, Sanjay Kishan Kaul, J., K.M. Joseph, J. Can a state deny a refund of sales tax on raw materials when those materials are transformed
TVS Motor Company Ltd. vs. The State of Tamil Nadu: Supreme Court on Input Tax Credit LEGAL ISSUE: Whether Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 are unconstitutional and violate the Central Sales Tax Act. CASE TYPE: Tax Law
