Search Results for "Central Sales Tax Act"

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Supreme Court Dismisses Appeals of Three Establishments Denied Exemption Under Employees' Provident Funds Act. Functional Integrality and Common Ownership with Parent Company Preclude Claim of New Establishment Status Under Section 16(1)(d).

The Supreme Court dismissed three civil appeals filed by M/s. Shree Vishal Printers Ltd., Jaipur (SVPL), M/s. Times Publishing House Ltd., Jaipur (TPH...

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Supreme Court Upholds Territorial Limitation of Sales Tax Exemption After State Bifurcation. Benefit of exemption/deferment granted under unified Madhya Pradesh is confined to the state where the industrial unit is located and does not extend to inter-state transactions with the other successor state.

The Supreme Court considered a batch of appeals arising from the bifurcation of the State of Madhya Pradesh into the reorganised State of Madhya Prade...

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Supreme Court Allows State's Appeal in Sales Tax Reimbursement Case — Coal and Coke Held Not Same Goods Under Section 15(b) of Central Sales Tax Act, 1956. Reimbursement of State Tax on Coal Not Available When Inter-State Sale Is of Coke, Despite Both Being Declared Goods Under Section 14.

The State of Jharkhand and its officers appealed against a High Court judgment directing them to reimburse the respondent, M/s. Akash Coke Industries ...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Supreme Court Upholds Validity of Pre-deposit Condition Under Punjab VAT Act. Condition of 25% Pre-deposit for First Appeal Held Not Unconstitutional, but Appellate Authority Has Inherent Power to Grant Interim Relief.

The Supreme Court considered a batch of appeals challenging the judgment of the Punjab and Haryana High Court which upheld the validity of Section 62(...