Search Results for Tag : Sales Tax
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Parameters for Splitting of GST Revenue Between Centre and States(11.08.2015)
Under the proposed General Sales Tax regime, the Centre would levy and collect Central Goods and Services Tax, and States would levy and collect the S.....
Tags : general sales tax, levy, apportion
Judgments
Larger bench to resolve dilemma over sales tax on club F&B(04.06.2016)
A Division Bench of Justices Dipak Misra and Shiva Kirti Singh referred to a larger Bench of the Supreme Court to decide if food and beverage sold by .....
Tags : sales tax, club, permanent members, f&b
Benefit extended under Customs Act waiving customs duty cannot be taken as waiver of sales tax under state and central laws(21.01.2020)
The admitted factual position in the present cases is that, after importing foreign made cigarettes, the Appellants stored the same in the customs bon.....
Tags : Sales tax, Levy, Legality
Difference between sales tax charged and NPV paid not includible as transaction value(06.10.2015)
Distinguishing three judgments of the Supreme Court that the difference between amounts collected by Assessee from its customers as sales tax and the .....
Tags : excise, sales tax, net present value, transaction value
News
Routers, Hubs, Switches Are ‘Computer Peripherals’, Attracts 4% Sales Tax: Madras HC(24.11.2017)
Madras High Court has held that routers, hubs and switches would come within the meaning of ‘computer peripherals’ for which lower rate of 4% VAT is a.....
Tags : Madras High Court, Sales Tax
US Supreme Court Says States Can Collect Online Sales Tax(22.06.2018)
US Supreme Court has said that states can collect sales taxes on purchases from online retailers even if that company doesn't have a physical presence.....
Tags : US Supreme Court, Online Sales Tax
Apex Court: For Sales Tax on Transfer of Right to Use Goods, Place of Contract is Relevant(09.12.2019)
Apex Court has clarified that for the purposes of levy of sales tax the place of the contract for transfer of right to use of goods is relevant than t.....
Tags : Apex Court, Sales Tax
Bombay HC Quashes State’s Demand Order Claiming 111.78 Crore Sale Tax From BrahMos(11.01.2017)
Bombay High Court has quashed and set aside a demand order issued to BrahMos Aerospace Pvt Ltd by Maharashtra Sales Tax Department, demanding Rs 117.7.....
Tags : Bombay High Court, BrahMos Aerospace, Sales Tax
Supreme Court Dismisses Appeal by Delhi Sales Tax Authorities(20.01.2020)
Supreme Court has dismissed an appeal by Delhi Sales Tax Authorities and upheld the final judgment and order passed by the Delhi High Court that sales.....
Tags : Supreme Court, Delhi Sales Tax Authorities
SALES TAX/VAT - State can Include Proceeds from Inter-State Sale in Turnover to Classify Dealers for Sales Tax: SC(29.03.2019)
Supreme Court has repelled challenge to constitutionality of Section 6B of Karnataka Sales Tax Act 1957 on ground that it permitted State to include p.....
Tags : Supreme Court, Karnataka Sales Tax Act 1957
Madras HC: Sales Tax is Leviable on Sale of REP License(17.10.2017)
Madras High Court has upheld the levy of sales tax on sale of REP license under the provisions of the Tamil Nadu General Sales Tax Act.
Tags : Madras High Court, Tamil Nadu General Sales Tax Act, REP license
Allahabad HC: Writ Court Can’t Revise Order Passed in Revision u/s 11 of U.P. Sales Tax Act(01.11.2017)
Allahabad High Court has held that Writ Court cannot revise order passed in Revision under Section 11 of the U.P Sales Tax Act, 1948.
Tags : Allahabad High Court, Sales Tax
SC: Motor Vehicles Hired from a Contractor not Sale of Goods, Won’t Attract Sales Tax or VAT(11.01.2024)
Supreme Court has held that hiring of motor vehicles/cranes from a contractor can’t be considered as sale of goods as sale involves possession and con.....
Tags : Supreme Court, Motor Vehicles, Sales Tax, VAT
Sales Tax Subsidy is Capital Receipt, Not Taxable: ITAT, Kolkata(20.02.2018)
Kolkata bench of Income Tax Appellate Tribunal has held that sales tax subsidy is capital receipt and it is not taxable.
Tags : Income Tax, Sales Tax
SC: Concessional Rate of Sales Tax Not Applicable on Oxygen as it is Not Raw Material(08.12.2022)
Supreme Court while observing that the main function of oxygen in manufacturing steel is to reduce the carbon content, has held that it can be conside.....
Tags : Supreme Court, Sales Tax, Oxygen
Colorado Supreme Court Upholds Legality of Taxes for Special Districts(24.04.2018)
Colorado Supreme Court has upheld the constitutionality of a state law that added sales taxes to some items to benefit public transportation and cultu.....
Tags : Colorado Supreme Court, Sales Tax
Calcutta HC Confirms Sales Tax Dept’s order Denying Online Generation of C-Forms(26.07.2017)
Calcutta High Court has confirmed the action of Sales Tax Department denying online generation of C forms while directing the petitioner to file the f.....
Tags : Calcutta HC, Sales Tax
Old Newspapers Sold as Waste Paper Not Liable to State Sales Tax: Madras High Court(28.05.2018)
Madras High Court has held that old newspapers when sold as such would be covered by the exemption provided in the Constitution and sale thereof would.....
Tags : Madras High Court, Newspapers, Sales Tax
Delhi HC Stays Notification Cancelling F Forms Issued by Dealers(08.04.2019)
Delhi High Court has stayed notification issued by the State Government cancelling form F issued by a dealer in Delhi and cancellation was under rule .....
Tags : Delhi High Court, Sales Tax, Form F
Delhi HC Stays Notification Cancelling F Forms Issued by Dealers(08.04.2019)
Delhi High Court has stayed notification issued by the State Government cancelling form F issued by dealers in Delhi and cancellation was under rule 8.....
Tags : Delhi High Court, Sales Tax, Form F
Sales Tax Tribunal, Mumbai: 4% Tax Levied on Turnover of Sales in Respect of Charter Hire of Vessels(19.02.2020)
Sales Tax Tribunal, Mumbai has held that the levy of tax on the turnover of sales in respect of the charter hire of Vessels is confirmed and has to be.....
Tags : Sales Tax Tribunal, Charter Hire of Vessels
Karnataka HC Allows CST Refund to Wipro for Period Covered by Foreign Trade Policy(08.08.2017)
Karnataka High Court has allowed Wipro GE Healthcare Private Limited's refund claim of around 20 crores paid as Central Sales Tax (CST) for the period.....
Tags : Karnataka High Court, Central Sales Tax
SC: Section 16B of HP General Sales Tax Act Not Ultra Vires to Any Provision of Law(01.05.2023)
Supreme Court while setting aside High Court judgment which held that Section 16B of Himachal Pradesh General Sales Tax (HPGST) is ultra vires to Sect.....
Tags : Supreme Court, Himachal Pradesh General Sales Tax, SARFAESI, Ultra Vires
No Interest Where No Liability Was Admitted Under UP Sales Tax Act: Allahabad High Court(27.08.2018)
Allahabad High Court has held that no interest can be levied under the U.P. Sales Tax Act where the assessee did not admit tax liability by paying the.....
Tags : Allahabad High Court, Sales Tax
Madras HC: Amendment to Additional Sales Tax Act Unconstitutional(03.10.2016)
Madras HC has declared unconstitutional inclusion of Explanation V to Section 2(1)(aa) of TN Additional Sales Tax Act, 1970, in 2002 to levy additiona.....
Tags : Madras HC , TN Additional Sales Tax Act, works contractors
SC: Penalty U/S 45 of Guj. Sales Tax Act, 1969 is Statutory And Mandatory(19.04.2023)
Supreme Court while observing that penalty under Section 45 of Gujarat Sales Tax Act, 1969 is statutory and mandatory in nature, has held that no disc.....
Tags : Supreme Court, Gujarat Sales Tax Act, Statutory, Mandatory
Gujarat HC Permits Appointment under ST Quota Pending Scrutiny of Caste Certificate(24.05.2022)
Gujarat High Court has permitted a person claiming to be from Scheduled Tribe community, to be provisionally appointed to the post of Sales Tax Inspec.....
Tags : Gujarat high Court, Scheduled Tribe, Sales Tax
SC: Assessee to Pay Service Tax on Service Element; Sales Tax on Goods Transferred in Works Contract(05.05.2023)
Supreme Court has held that assessee has to pay service tax on the service element of the works contract and can claim CENVAT Credit only on the said .....
Tags : Supreme Court, Service Tax, Works Contract, Sales Tax
SC Gives Split Verdict on ‘Can Tax Exemption be Claimed Based on Doctrine of Legitimate Expectation’(15.05.2023)
Supreme Court division bench comprising of Justices M.R. Shah and Krishna Murari has rendered a split verdict on whether tax exemption can be claimed .....
Tags : Supreme Court, Sales Tax, Exemption, Doctrine of Legitimate Expectation
No Sales Tax on Drugs, Med., Equipment Used in Course of Treatment at Hospital: Sales Tax Tribunal(18.12.2017)
Maharashtra Sales Tax Tribunal has ruled that no sales tax can be levied on drugs, medicines, stents and other goods used in the course of medical tre.....
Tags : Maharashtra Sales Tax Tribunal
Advance Payment of Sales Tax Credited under ‘Sales-Tax Recoverable A/c’ is not Deductible: Delhi HC(20.12.2017)
Delhi High Court has ruled that Advance Payment of Sales Tax credited under ‘Sales-tax Recoverable A/c’ is not deductible from the taxable income.
Tags : Delhi High Court, Sales Tax
SC: Credit Note Issued in Consideration of Replacement of Defective Part Attracts Sales Tax(17.05.2023)
Supreme Court has held that credit note issued by manufacturer of automobiles to its dealer in consideration of replacement of defective part pursuant.....
Tags : Supreme Court, Sales Tax, Credit Note, Defective Part
No Sales Tax to be Levied on Medicines and Surgical Tools Used in Medical Procedures: Kerala HC(21.01.2019)
Kerala High Court has ruled that medicines, implants and other materials used during procedures at hospitals do not constitute sale of goods, and henc.....
Tags : Kerala High Court, No Sales Tax to be Levied on Medicines and Surgical Tools
Oklahoma Supreme Court Rules Sales Tax is Constitutional(01.09.2017)
Oklahoma Supreme Court has ruled that automobile sales tax implemented this year is constitutional.
Tags : Oklahoma Supreme Court, Sales Tax
Gujarat High Court Slams Sales Tax Authority on Grounds of Revenue Collection from Private Firm(21.08.2019)
Gujarat High Court has slammed Sales Tax Authority for collecting revenue from a private firm Micromax Informatics Limited. The High Court has termed .....
Tags : Gujarat High Court, Sales Tax Authority