Purchase Tax

Supreme Court clarifies tax exemptions for manufacturing units: 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, Purchase Tax, Sanjiv Khanna, Tax Exemptions, Tax Law

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 tax exemptions for manufacturing units: State of Gujarat vs. Arcelor Mittal Nippon Steel India Limited (21 January 2022) Read Post »

Supreme Court Upholds Sales Tax Exemption Limited to Sales, Not Purchase: High Range Coffee vs. State of Karnataka (2020)

/ A.M. Khanwilkar, Dinesh Maheshwari, Industrial Policy, Judges, Karnataka Sales Tax Act, 1957, Karnataka Sales Tax Act, 1957 with Section 2, Purchase Tax, Sales Tax, Tax Law

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 Sales Tax Exemption Limited to Sales, Not Purchase: High Range Coffee vs. State of Karnataka (2020) Read Post »

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