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
Supreme Court Clarifies Electricity Duty Exemption for Charitable Educational Institutions: State of Maharashtra vs. Shri Vile Parle Kelvani Mandal & Ors. (2022) LEGAL ISSUE: Whether charitable educational institutions are exempt from paying electricity duty under the Maharashtra Electricity Duty Act, 2016. CASE TYPE: Tax Law Case Name: The State of Maharashtra vs. Shri Vile Parle
Supreme Court Upholds State’s Right to Fresh Assessment After Remand: State of Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can pass a fresh assessment order after a remand by the First Appellate Authority, while a suo moto revision against the remand order is pending before the Commissioner of Commercial
Supreme Court Upholds State’s Right to Reassess Taxes Despite Pending Revisions: Andhra Pradesh vs. S. Pitchi Reddy (2022) LEGAL ISSUE: Whether an Assessing Officer can proceed with a fresh assessment after a remand by the Appellate Authority, while a suo moto revision of the remand order is pending before the Commissioner of Commercial Taxes. CASE
Supreme Court clarifies the scope of alternate remedy under GST Act: Assistant Commissioner of State Tax vs. M/s Commercial Steel Limited (2021) INSC 615 Date of the Judgment: September 3, 2021 Citation: (2021) INSC 615 Judges: Dr Dhananjaya Y Chandrachud, Vikram Nath, Hima Kohli Can a High Court entertain a writ petition when there is
Supreme Court Clarifies “Casual Trader” Definition Under Rajasthan Sales Tax Act: Commercial Taxes Officer vs. M/s Bhagat Singh (2021) LEGAL ISSUE: Interpretation of “Casual Trader” under the Rajasthan Sales Tax Act, 1954, concerning the time limit for tax assessment. CASE TYPE: Tax Law Case Name: Commercial Taxes Officer, Circle-B, Bharatpur vs. M/s Bhagat Singh [Judgment
Supreme Court Clarifies Reimbursement of Sales Tax in Works Contracts LEGAL ISSUE: Whether contractors are entitled to reimbursement of sales tax on works contracts under specific contractual clauses. CASE TYPE: Contract Law, Tax Law. Case Name: State of Orissa vs. M/S B. Engineers & Builders Ltd. & Ors. [Judgment Date]: 5 June 2020 Introduction Date
Supreme Court Upholds Sales Tax Exemption Limited to Sales, Not Purchase: High Range Coffee vs. State of Karnataka (2020) LEGAL ISSUE: Whether the sales tax exemption under the Industrial Policy of 1996 extends to purchase tax. CASE TYPE: Tax Law Case Name: M/s High Range Coffee Curing Pvt. Ltd. vs. The State of Karnataka &
Supreme Court Upholds Prospective Application of Section 35AC(7) of the Income Tax Act in Charitable Trust Case (2019) LEGAL ISSUE: Whether the newly inserted sub-section (7) of Section 35AC of the Income Tax Act, 1961, which disallows deductions for certain charitable donations, applies retrospectively to projects approved before its enactment. CASE TYPE: Income Tax Law
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 Directs No Further Recovery of Interest on Entry Tax: VST Industries vs. State of UP (2019) LEGAL ISSUE: Whether recovery of interest on arrears of Entry Tax can be pursued when a related writ petition is pending. CASE TYPE: Tax Law Case Name: VST Industries Limited vs. The State of Uttar Pradesh &
