Allahabad High Court noted that Entry No. l09 specifically includes “stone” with the caveat that the same shall not include glazed stone, marble and marble chips.
“It is erroneous to suggest that the sale of goods is not chargeable to tax under the Delhi Value Added Tax Act, 2004, if there is no increase or accretion in the value of goods by the dealer.”
A pre-deposit does not partake the character of a tax or duty. Those are sums which are deposited by an assessed solely for the purposes of pursuing the remedy of appeal.
“A person who wishes to buy milk cream would not go to the market and ask for milk. He would only ask for milk cream because it is a separate product, though also a milk product.”
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed involving the question of
Allahabad High Court: Saumitra Dayal Singh, J. dismissed a revision which was filed for revenue against the order passed by the Trade
Bombay High Court: The Division Bench of Ujjal Bhuyan and Abhay Ahuja, JJ., gave a splitting verdict on the constitutionality of Sections
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 38
Tripura High Court: A Division Bench of Akil Kureshi, CJ and S.G. Chattopadhyay J., while allowing the present petition, held, “One department
Jharkhand High Court: A Division Bench of H.C. Mishra and Deepak Roshan, JJ., allowed the present petition against the respondent authorities charging
East African Court of Justice-First Instance Division: The instant taxation ruling arose from a bill of costs filed before Yufnalis Okubo, Taxing
Supreme Court: In the matter where the first proviso to Rule 3(2)(c) of the Karnataka Value Added Tax Rules, 2005 was being
Supreme Court: Deciding an important question of law as to whether provisions of Section 5 of the Limitation Act, 1963 are applicable