Central Sales Tax Act, 1956 with Section 8

Supreme Court Upholds High Court Decision: State Lacks Power to Cancel Validly Issued Declaration Forms under CST Act (2025)

/ Abhay S. Oka, Central Sales Tax (Rajasthan) Rules, 1957, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 13, Central Sales Tax Act, 1956 with Section 8, Judges, Ujjal Bhuyan

Introduction Date of the Judgment: April 16, 2025 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can a state government make rules that allow them to cancel declaration forms issued under the Central Sales Tax Act? The Supreme Court of India recently addressed this question, focusing on the powers of state governments versus the central […]

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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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