Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships LEGAL ISSUE: Whether industrial townships, excluded from municipal areas, qualify as “local areas” for entry tax under Entry 52 of List II of the Seventh Schedule of the Constitution. CASE TYPE: Tax Law (Entry Tax) Case Name: M/s. OCL INDIA LTD. vs. STATE […]
Supreme Court Upholds Tax Rebate for Fly Ash Industries: State of Uttar Pradesh vs. Birla Corporation Limited (2019) LEGAL ISSUE: Whether the State can rescind a tax rebate notification for industries that had already commenced production based on the promise of the rebate. CASE TYPE: Tax Law Case Name: State of Uttar Pradesh & Anr.
Supreme Court clarifies interest liability on Entry Tax: Indian Oil Corporation vs. State of U.P. (2019) Date of the Judgment: 22 April 2019 Citation: (2019) INSC 362 Judges: Ashok Bhushan, J., K.M. Joseph, J. Can a state government demand interest on entry tax when the initial levy was challenged and the matter was under litigation?
Supreme Court Strikes Down Gujarat’s Ban on Inter-State Sand Movement LEGAL ISSUE: Whether a State Government can prohibit the movement of legally excavated minor minerals, specifically sand, beyond its borders. CASE TYPE: Mining and Mineral Law, Constitutional Law Case Name: State of Gujarat and Others vs. Jayeshbhai Kanjibhai Kalathiya [Judgment Date]: 01 March 2019 Date
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
