Central Sales Tax Act, 1956

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 »

Supreme Court Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. (06 March 2018)

/ A M Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 15, Constitutional Law, Constitutional Law with Article 286(3)(b), Constitutional Law with Article 366(29A)(b), D Y Chandrachud, Dipak Misra, Judges, Karnataka Value Added Tax Act, 2003, Karnataka Value Added Tax Act, 2003 with Section 4(1)(b), Karnataka Value Added Tax Act, 2003 with Section 4(1)(c), Taxable Turnover

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

Supreme Court Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. (06 March 2018) Read Post »

Supreme Court clarifies the applicability of Section 5(2) of the Central Sales Tax Act in import-related sales: Commissioner of Sales Tax vs. M/s. Tata Iron & Steel Co. Ltd. (2008)

/ B. Sudershan Reddy, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 5(2), Contract Law, Judges, S.H. Kapadia

Date of the Judgment: September 16, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When does a sale occasion the import of goods, thus falling under the purview of Section 5(2) of the Central Sales Tax Act, 1956? This question was at the heart of a dispute between the Commissioner of Sales Tax

Supreme Court clarifies the applicability of Section 5(2) of the Central Sales Tax Act in import-related sales: Commissioner of Sales Tax vs. M/s. Tata Iron & Steel Co. Ltd. (2008) Read Post »

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