Transactions Between Clubs and Their Members: An Analysis Through the Lens of the Principle of Mutuality
by Shivam Kumar* and Utkarsh Pandey**
sales tax
“Defect notice is itself defective”: Bombay HC directs Tax authorities to refund the excess tax collected from vehicle trader
The Court stated that State authorities cannot retain the excess amount which is not in accordance with law and the same would be violative of Article 265 of the Constitution.
Purchasing coal from coal companies for reselling to consumers is not taxable service under Finance Act,1994: CESTAT
The Tribunal opined that once the coal companies have charged sales tax/VAT at the appropriate rate on the sale of coal to appellant and in turn, appellant has charged sales tax/VAT to the consumers of coal, the transaction is one of sale/purchase and not of rendering service.
No bar on seeking restoration of appeal if assessee is unsuccessful in availing benefit under Amnesty Scheme: Supreme Court
Supreme Court said that, since the appeal is a statutory remedy, the appellant had availed it and withdrawn the same, only as a pre-condition for availing the benefit under the Amnesty Scheme.
Understanding Supreme Court judgment on sales tax on credit note issued to dealers for warranty replacements
In a 106 pages long verdict, the Supreme Court has decided whether a credit note issued by a manufacturer to a dealer of automobiles in consideration of the replacement of a defective part, using spare parts from dealer’s own stock or from an open market, in the automobile sold pursuant to a warranty agreement being collateral to the sale of the automobile, will be exigible to sales tax.
Small-scale industries not exempted from sales tax for tea blending after amendment, holds SC; delivers split verdict doctrine of legitimate expectation aspect
“When a legitimate expectation of a specific outcome is created by a public authority, the said public authority is required to take into account such expectation created by it when making a decision that affects the interests of the individual or group” –Justice Krishna Murari
Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty
“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”
[Sales Tax] Ori HC | Once the material is offered for inspection, the delivery shall be “deemed to have been completed” on that very date, Freight charges were rightly raised separately
Orissa High Court: A Division Bench of S. Muralidhar CJ and B.P. Routray, J. allowed the petition and held that the Tribunal
Jhar HC | [Sales Tax and VAT] Only because a provision has been made for levy of penalty, the same by itself would not lead to the conclusion that penalty must be levied in all situations; HC reiterates
Jharkhand High Court: A Division Bench of H.C. Mishra and Deepak Roshan, JJ., allowed the present petition against the respondent authorities charging
Section 5B of the KST Act and Rule 6(4)(m)(i) of the KST Rules operate in different spheres: SC
Supreme Court: When the bench of AM Khanwilkar and Ajay Rastogi, JJ was called upon to decide whether the condition of ‘use
SC explains meaning of “total turnover” under the Karnataka Sales Tax Act
Supreme Court: While examining the applicability of the turnover tax as defined under Section 6 B(1) of the Karnataka Sales Tax Act, 1957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: “the expression ‘total turnover’ which
Sales Tax Authorities cannot enforce the alleged charge on a property from the buyer of the property if she/he has had no notice of the same
High Court of Bombay: In a case where the petitioners were charged against unanticipated dues on a property by the Sales Tax