Supreme Court Upholds Mandatory Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 355 LEGAL ISSUE: Whether penalty and interest under the Gujarat Sales Tax Act, 1969 can be waived based on a taxpayer’s bonafide belief and payment of the principal tax amount. CASE TYPE: Tax […]
Supreme Court Upholds Penalty and Interest Under Gujarat Sales Tax Act: State of Gujarat vs. M/s Saw Pipes Ltd. (2023) INSC 376 LEGAL ISSUE: Whether mens rea (guilty mind) is necessary for imposing penalty and interest under the Gujarat Sales Tax Act, 1969. CASE TYPE: Tax Law. Case Name: State of Gujarat and Anr. vs.
Supreme Court Clarifies Sales Tax Exemption for Manufacturing Units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether a manufacturing unit is eligible for sales tax exemption on raw materials when those materials are not directly used by the unit, but are instead transferred to another entity for processing before
Supreme Court Upholds Purchase Tax on Essar Steel: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether an eligible industrial unit is entitled to tax exemptions when it transfers raw materials to another unit for processing, instead of using them directly. CASE TYPE: Tax Law Case Name: State of Gujarat
Supreme Court clarifies tax exemptions for manufacturing units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (2022) LEGAL ISSUE: Whether a manufacturing unit is eligible for tax exemptions on raw materials when those materials are not directly used by the unit but transferred to another entity for processing. CASE TYPE: Tax Law Case
