Central Sales Tax Act, 1956 with Section 3

Supreme Court clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25

/ A.M. Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 5(2), Customs Act, 1962, Customs Act, 1962 with Importer, Customs Authorities, Dinesh Maheshwari, Judges, Sale in the course of import

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 clarifies “Sale in the Course of Import” under Central Sales Tax Act: M/S Vellanki Frame Works vs. The Commercial Tax Officer (2021) INSC 25 Read Post »

Supreme Court clarifies Inter-State Sales Tax: No Time Limit on Delivery for Section 6(2) Benefit in Commercial Taxes Officer vs. Bombay Machinery Store (27 April 2020)

/ Aniruddha Bose, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 6, Deepak Gupta, Judges, Sale of Goods Act, 1930, Sale of Goods Act, 1930 with Section 51

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 clarifies Inter-State Sales Tax: No Time Limit on Delivery for Section 6(2) Benefit in Commercial Taxes Officer vs. Bombay Machinery Store (27 April 2020) Read Post »

Supreme Court clarifies Input Tax Credit eligibility under Tamil Nadu VAT Act for Inter-State sales: TVS Motor Company Ltd. vs. The State of Tamil Nadu (2018) INSC 901 (12 October 2018)

/ A.K. Sikri, Ashok Bhushan, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 3, Central Sales Tax Act, 1956 with Section 8, Constitutional Law, Constitutional Law with Article 14, Constitutional Law with Article 19(1)(g), Constitutional Law with Article 301, Judges, Tamil Nadu Value Added Tax Act, 2006, Tamil Nadu Value Added Tax Act, 2006 with Section 19, Tamil Nadu Value Added Tax Act, 2006 with Section 38, Tamil Nadu Value Added Tax Rules, 2007

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

Supreme Court clarifies Input Tax Credit eligibility under Tamil Nadu VAT Act for Inter-State sales: TVS Motor Company Ltd. vs. The State of Tamil Nadu (2018) INSC 901 (12 October 2018) Read Post »

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