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 Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. LEGAL ISSUE: Determination of the applicable tax rate on goods involved in works contracts under the Karnataka Value Added Tax Act, 2003 (KVAT Act) before the amendment of Section 4(1)(c) on 1 April 2006. CASE TYPE: Tax Law
