Supreme Court Upholds Delhi’s Sales Tax on Silk Fabric: Saree Sansar vs. Govt. of NCT of Delhi (2024) LEGAL ISSUE: Whether the Delhi Government can levy sales tax on silk fabric, which is listed under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. CASE TYPE: Tax Law. Case Name: Saree Sansar vs. […]
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 refers the issue of Commissioner’s power to extend assessment time to a larger bench: Commissioner of Sales Tax Odisha vs. Essel Mining LEGAL ISSUE: Whether the Commissioner of Sales Tax can extend the time for an Assessing Authority to complete an audit assessment after the initial six-month period has expired. CASE TYPE: Tax
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 &
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
