Search Results for "Central Sales Tax Act"

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Search Results for "Central Sales Tax Act"

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High Court

High Court Quashes Tax Refund Adjustment Order for Violation of Settlement Scheme and Natural Justice. Adjustment of refund for one tax period against demand for another under proviso to Section 50(1) of Maharashtra Value Added Tax Act, 2002 held invalid when petitioner had applied under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023 and no defect notice was issued.

12 Mar 2026

The dispute involved a proprietorship concern registered under the Maharashtra Value Added Tax Act, 2002 challenging a settlement order dated 18 April...

Supreme Court

Supreme Court Dismisses State's Appeal Against Striking Down of Rule Allowing Cancellation of Form C Declarations Under Central Sales Tax Act. State Rule Providing for Cancellation of Declaration Forms Held Ultra Vires as Beyond Rule-Making Power Under Section 13 of Central Sales Tax Act, 1956, and Inconsistent with Statutory Scheme Under Section 8(4).

16 Apr 2025

The dispute originated from a writ petition filed by Combined Traders (respondent) before the Rajasthan High Court challenging the validity of sub-rul...

Supreme Court

Supreme Court Dismisses Contempt Petition Against Tax Authorities for Alleged Disobedience of Insolvency Judgment. Contempt not established as authorities acted in good faith and were not parties to earlier proceedings, despite claims for pre-resolution plan tax dues being extinguished under Section 31(1) of the Insolvency and Bankruptcy Code, 2016.

27 Mar 2025

The dispute arose from a contempt petition filed by M/s JSW Ispat Special Products Limited (now M/s JSW Steel Limited) against tax authorities of Chha...

Supreme Court

State Of Maharashtra Could Not Withdraw Tax Exemption Granted Under Package Scheme Of Incentives 1993 By Applying Finance Act 2002 Retrospectively.

12 Feb 2025

Supreme Court Held That Tax Exemption Benefits Accrued Under The Eligibility And Entitlement Certificates Could Not Be Taken Away Retrospectively With...

Supreme Court

Non-Compliance with Section 38(3)(a)(ii) Delhi Value Added Tax Act, 2004, : Unjustified Retention of Refund Amounts

1 May 2024

Examining the violation of refund processing timeline and the implications on the adjustment of default notices. The case revolves around the issue o...

Supreme Court

Supreme Court Upholds State Sales Tax on Pan Masala and Gutkha in Multiple Appeals. State Legislatures Empowered to Levy Sales Tax on These Goods Despite Central Excise Levies, as They Are Not Declared Goods Under Section 14(ix) of Central Sales Tax Act, 1956.

4 May 2023

The Supreme Court disposed of a batch of appeals arising from judgments of three High Courts concerning the taxability of pan masala and gutkha under ...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

Supreme Court

Supreme Court Directs Transfer of Central Sales Tax Between States in Inter-State Sale Dispute. Court ordered Andhra Pradesh to transfer tax paid erroneously to Jharkhand for adjustment against liability, applying principles of Section 22(1B) of Central Sales Tax Act, 1956, despite transaction predating its insertion.

21 Sep 2022

The dispute arose from a central sales tax assessment involving Tata Motors Limited, which sold buses through its RSO in Vijayawada to the Andhra Prad...

Supreme Court

Supreme Court Refers Conflict on Taxability of Tobacco Products to Constitution Bench for Clarification on Precedent Doctrine. Dispute Involves Whether Pan Masala Containing Tobacco Covered Under Additional Duties of Excise Act, 1957 is Exempt from State Sales Tax Under Various State Enactments.

19 Sep 2022

The Supreme Court considered a batch of appeals concerning the taxability of pan masala containing tobacco and gutka under various State sales tax act...

Supreme Court

Supreme Court Dismisses Appeals in U.P. Trade Tax Act Case on State Development Tax Adjustment. Court upheld High Court's decision that assessees are entitled to adjust State Development Tax within monetary limits specified in eligibility certificates under Section 4-A, rejecting proportional adjustment interpretation under Section 3-H(3) of the U.P. Trade Tax Act, 1948.

2 Mar 2022

The Supreme Court addressed appeals concerning the interpretation of Section 3-H of the U.P. Trade Tax Act, 1948, which introduced the State Developme...

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