Supreme Court Clarifies “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021) LEGAL ISSUE: Determination of the “proper officer” authorized to issue a notice for recovery of customs duty under Section 28(4) of the Customs Act, 1962. CASE TYPE: Customs Law Case Name: M/s Canon India Private Limited vs. Commissioner of […]
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 Withdrawal of Excise Duty Exemption on Tobacco Products: Union of India vs. Unicorn Industries (2019) LEGAL ISSUE: Whether the Union of India can withdraw an excise duty exemption on certain products, invoking public interest, despite having granted the exemption earlier. CASE TYPE: Excise Law Case Name: Union of India & Ors. vs.
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 pre-deposit condition for VAT appeals: M/S. S.E. Graphites Private Limited vs. State of Telangana (2019) LEGAL ISSUE: Interpretation of pre-deposit requirements for filing appeals under the Andhra Pradesh General Sales Tax Act, 1957 (APGST Act) and Andhra Pradesh Value Added Tax Act, 2005 (AP VAT Act), and Telangana State VAT Act, 2005.
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 &
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 Remands Income Tax Case: Applicability of Section 35D of Income Tax Act to Banks Date of the Judgment: 15 March 2019 Citation: 2019 INSC 251 Judges: Abhay Manohar Sapre, J., Dinesh Maheshwari, J. Can a bank be considered an industrial undertaking for tax deduction purposes? The Supreme Court of India recently addressed this
Supreme Court Overturns High Court on Service Tax Classification: Union of India vs. Coastal Container Transporters Association (2019) LEGAL ISSUE: Whether the services provided by transporters who arrange for both road and sea transport of goods should be classified as “cargo handling service” or “goods transport agency” for the purpose of service tax. CASE TYPE:
Supreme Court clarifies refund claims under Central Excise Act: Western Coalfields Ltd. vs. Commissioner of Central Excise (2019) LEGAL ISSUE: Applicability of limitation period for refund claims under Section 11B of the Central Excise Act, 1944 when the duty was paid under protest by the manufacturer and the refund is claimed by the buyer. CASE
