Supreme Court Clarifies Tax on Maize Starch: Santhosh Maize & Industries Limited vs. State of Tamil Nadu (2023) LEGAL ISSUE: Whether maize starch is exempt from sales tax as a product of millet or taxable as a type of starch. CASE TYPE: Tax Law (Sales Tax) Case Name: Santhosh Maize & Industries Limited vs. The […]
Supreme Court Clarifies Tax on Maize Starch: Santhosh Maize & Industries Limited vs. State of Tamil Nadu (2023) LEGAL ISSUE: Whether maize starch is exempt from sales tax as a “product of millet” or taxable as “starch of any kind”. CASE TYPE: Tax Law Case Name: Santhosh Maize & Industries Limited vs. The State of
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,
Purchase Tax on Empty Bottles: Supreme Court Clarifies Use Under Tamil Nadu Act (2020) LEGAL ISSUE: Whether purchase tax is applicable on empty bottles purchased by breweries. CASE TYPE: Tax Law Case Name: The Commercial Tax Officer & Anr. vs. Mohan Breweries and Distilleries Limited Judgment Date: 29 June 2020 Introduction Date of the Judgment:
Date of the Judgment: 25 September 2008 Judges: S.H. Kapadia, B. Sudershan Reddy The Supreme Court addressed the question of whether clubs are liable to pay sales tax on the supply of food and drinks to their members. The core issue revolves around whether such supplies constitute a ‘sale’ under the Tamil Nadu General Sales
