Tax Exemption

Tax Exemption for Tea Blending: Supreme Court rules on withdrawal of benefits in K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023)

/ Judges, Krishna Murari, M.R. Shah, Sales Tax Law, Sales Tax Law with Section 2(17), Tax Exemption

Supreme Court on Tax Exemption for Tea Blending: K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023) Date of the Judgment: May 12, 2023 Citation: 2023 INSC 530 Judges: M.R. Shah, J. (Majority Opinion), Krishna Murari, J. (Dissenting Opinion) Can a state government withdraw a tax exemption previously granted to small-scale industries? The Supreme […]

Tax Exemption for Tea Blending: Supreme Court rules on withdrawal of benefits in K.B. Tea Product Pvt. Ltd. vs. Commercial Tax Officer (2023) Read Post »

Supreme Court clarifies the scope of “Charitable Purpose” under the Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) INSC 98 (9 February 2023)

/ Charitable Purpose, Dhananjaya Y Chandrachud, J B Pardiwala, Judges, Kerala Building Tax Act, 1975, Kerala Building Tax Act, 1975 with Section 3(1)(b), Pamidighantam Sri Narasimha, Tax Exemption

Supreme Court Clarifies “Charitable Purpose” Under Kerala Building Tax Act Date of the Judgment: 9 February 2023 Citation: (2023) INSC 98 Judges: Dr Dhananjaya Y Chandrachud, CJI, Pamidighantam Sri Narasimha, J, J B Pardiwala, J Can the term “charitable purpose” be narrowly defined only as “relief of the poor and free medical relief” under the

Supreme Court clarifies the scope of “Charitable Purpose” under the Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) INSC 98 (9 February 2023) Read Post »

Supreme Court clarifies the scope of ‘Charitable Purpose’ under Kerala Building Tax Act in exemption claims: Lisie Medical Institutions vs. State of Kerala (2023)

/ Charitable Purpose, Dhananjaya Y Chandrachud, J.B. Pardiwala, Judges, Kerala Building Tax Act, 1975, Kerala Building Tax Act, 1975 with Section 3(1), Pamidighantam Sri Narasimha, Tax Exemption, Tax Law

Supreme Court Clarifies ‘Charitable Purpose’ Under Kerala Building Tax Act: Lisie Medical Institutions vs. State of Kerala (2023) LEGAL ISSUE: What constitutes “charitable purpose” for exemption under the Kerala Building Tax Act, 1975? CASE TYPE: Tax Law Case Name: M/s Lisie Medical Institutions vs. The State of Kerala & Ors. Judgment Date: February 9, 2023

Supreme Court clarifies the scope of ‘Charitable Purpose’ under Kerala Building Tax Act in exemption claims: Lisie Medical Institutions vs. State of Kerala (2023) Read Post »

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023)

/ Dipankar Datta, Export Oriented Units, Judges, Kerala General Sales Tax Act, Kerala General Sales Tax Act with SRO 1727/1993, S. Ravindra Bhat, Tax Exemption, Tax Law

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023) LEGAL ISSUE: Determining the commencement date for tax exemptions for export-oriented units. CASE TYPE: Tax Law Case Name: State of Kerala vs. M/S Akay Flavours and Aromatics Ltd. [Judgment Date]: 2nd February 2023 Date of the Judgment: 2nd February

Supreme Court Clarifies Exemption Start Date for Export Units: State of Kerala vs. Akay Flavours (2023) Read Post »

Supreme Court Upholds Withdrawal of Tax Exemption in Sick Industry Revival Case: Augustan Textile Colours Ltd. vs. Director of Industries (2022)

/ Hrishikesh Roy, Judges, K.M. Joseph, Kerala General Sales Tax Act, 1963, Kerala General Sales Tax Act, 1963 with Section 10, Sick Industrial Companies Act, 1985, Sick Industrial Companies Act, 1985 with Section 19, Tax Exemption

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

Supreme Court Upholds Withdrawal of Tax Exemption in Sick Industry Revival Case: Augustan Textile Colours Ltd. vs. Director of Industries (2022) Read Post »

Supreme Court Upholds Purchase Tax on Essar Steel: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (21 January 2022)

/ Gujarat Sales Tax Act, 1969, Gujarat Sales Tax Act, 1969 with Section 45, Gujarat Sales Tax Act, 1969 with Section 49(2), Judges, M.R. Shah, Promissory Estoppel, Sanjiv Khanna, Tax Exemption, Tax Law

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 Upholds Purchase Tax on Essar Steel: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (21 January 2022) Read Post »

Supreme Court Denies Mutuality Claim for Advertising Subsidiary: Yum! Restaurants vs. Commissioner of Income Tax (24 April 2020)

/ A.M. Khanwilkar, Conditions for Mutuality, Dinesh Maheshwari, Doctrine of Mutuality, Income Tax Act, 1961, Judges, Mutual Concern, Section 2(24), Income Tax Act, 1961, Tax Exemption

Supreme Court Denies Mutuality Claim for Advertising Subsidiary: Yum! Restaurants vs. Commissioner of Income Tax (2020) Date of the Judgment: 24 April 2020 Citation: (2020) INSC 288 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company, created as a subsidiary for advertising and marketing, claim tax exemption under the doctrine of mutuality? The

Supreme Court Denies Mutuality Claim for Advertising Subsidiary: Yum! Restaurants vs. Commissioner of Income Tax (24 April 2020) Read Post »

Supreme Court settles interpretation of tax exemption notifications: Commissioner of Customs vs. Dilip Kumar (30 July 2018)

/ Constitutional Law, Constitutional Law with Article 265, Customs Law, Customs Law with Section 25 of the Customs Act, Judges, Legislative Intent, Literal Rule, Mohan M. Shantanagoudar, N.V. Ramana, R. Banumathi, Ranjan Gogoi, S. Abdul Nazeer, Statutory Interpretation, Tax Exemption

Supreme Court Clarifies Tax Exemption Interpretation: Commissioner of Customs vs. Dilip Kumar (2018) Date of the Judgment: 30 July 2018 Citation: (2018) INSC 645 Judges: N.V. Ramana, J., Ranjan Gogoi, J., R. Banumathi, J., Mohan M. Shantanagoudar, J., S. Abdul Nazeer, J. The Supreme Court of India addressed a critical question regarding the interpretation of

Supreme Court settles interpretation of tax exemption notifications: Commissioner of Customs vs. Dilip Kumar (30 July 2018) Read Post »

Tax Exemption on Tobacco Products: Supreme Court Refers Conflict to Larger Bench in Shanti Fragrances vs. Union of India (21 September 2017)

/ Interpretation of Tax Laws, Judges, R.F. Nariman, Sales Tax Act, Sales Tax Act with Section 3, Sales Tax Act with Section 4, Sales Tax Act with Section 7, Sanjay Kishan Kaul, Tax Exemption, Tax Law

LEGAL ISSUE: Whether a specific entry in a tax rate schedule can override a general exemption for the same goods. CASE TYPE: Tax Law – Sales Tax Case Name: M/S Shanti Fragrances vs. Union of India and Ors. Judgment Date: 21 September 2017 Introduction Date of the Judgment: 21 September 2017 Citation: Not available in

Tax Exemption on Tobacco Products: Supreme Court Refers Conflict to Larger Bench in Shanti Fragrances vs. Union of India (21 September 2017) Read Post »

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