Search Results for Tag : general sales tax

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SC Upholds Constitutional Validity of Sec. 5A of Kerala GST Act & Section 7A of Tamil Nadu GST Act(14.05.2025)

Supreme Court has rejected the challenge to the constitutional validity of Section 5A of the Kerala General Sales Tax Act, 1963 and Section 7A of the .....

Tags : Supreme Court, Constitutional Validity, General 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

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

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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