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 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
Can states levy entry tax on goods imported from outside India? The Supreme Court of India addressed this crucial question in a batch of appeals, including State of Kerala vs. Fr. William Fernandez. This judgment clarifies the legislative powers of states regarding entry tax on imported goods. The court held that states have the authority
