Introduction Date of the Judgment: May 09, 2025 Citation: 2025 INSC 661 Judges: Sanjiv Khanna, CJI, Sanjay Kumar, J., R. Mahadevan, J. When is a tax exemption not really an exemption? This question arises when goods that are exempt from sales tax are then subjected to a purchase tax. The Supreme Court of India recently […]
Supreme Court Classifies Medicated Talcum Powder as Cosmetic Under Kerala and Tamil Nadu Sales Tax Laws (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Sales Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA & M/s Glaxo Smithkline Pharmaceuticals Ltd vs. State of Tamil Nadu [Judgment
Supreme Court Classifies Medicated Talcum Powder as Cosmetic under KGST and TNGST Acts (2023) LEGAL ISSUE: Classification of medicated talcum powder under sales tax laws. CASE TYPE: Tax Law Case Name: HEINZ INDIA LIMITED vs. THE STATE OF KERELA and M/s Glaxo Smithkline Pharmaceuticals Ltd vs. The State of Tamil Nadu Judgment Date: May 4,
Supreme Court Upholds Withdrawal of Tax Exemption in Sick Industry Revival Case: Augustan Textile Colours Ltd. vs. Director of Industries (2022) LEGAL ISSUE: Whether the government can withdraw a tax exemption granted during the revival of a sick industrial unit. CASE TYPE: Tax Law, Sick Industry Revival. Case Name: Augustan Textile Colours Limited vs. Director
