Purchaser of Assets of Liquidating Company is not Liable to pay Sales Tax dues; Gujarat High Court
In a recent judgment of the Gujarat High Court, it was held that the purchaser of the Assets of a Liquidating Company cannot be charged for its Sales Tax Dues prior to the purchase. The
Kinley Water is “Water”, Not Aerated or Mineral Water, No Sales Tax: Orissa HC [Read Order]
In a significant case the high court of Orissa held that Kinley water is water not aerated or mineral water, hence no sales tax can impose. The revision petition was filed by the Commissioner of
Gujarat Govt. files SLP against HC Order allowing Sales Tax Exemption to Inter-State Sales of LPG: SC issues notice
The Gujarat State Government has filed Special Leave Petition in Supreme Court challenging Gujarat High Court order allowing Exemption to Central Sales Tax to Inter-States sales of Liquefied petroleum Gas (LPG). The Gujarat High Court
Sales Tax cannot be levied on the purchaser of the property, who has no prior knowledge of the dues of the defaulter: Bombay HC [Read Judgment]
Recently, the division bench of the Bombay High Court, in a recent ruling, held that a bonafide purchaser who purchased the property of the defaulter cannot be liable to Sales Tax dues of the latter
Sales Tax is Leviable on Polished Granite Slabs: Supreme Court [Read Judgment]
While setting aside the order of the High Court, the two-judge bench of the Supreme Court has categorically held that polished Granite Slabs are subject to sales tax under the relevant provisions of Karnataka Sales
Turnover in respect of Exempted Goods are not subject to Additional Sales Tax: Madras HC [Read Judgment]
The single bench of Madras High Court in a recent ruling, held that no additional sales tax is payable in respect of turnover of exempted goods under the provisions of the Tamil Nadu General Sales
Sales Tax Dues of Over Rs. 180 Crores; Company Wound up: Gujarat HC allows Anticipatory Bail to Directors [Read Order]
The directors of the company were granted anticipatory bail by the Gujarat High Court (HC) panel of Judge Umesh A. Trivedi on the grounds that the company had already been dissolved and the FIR had
Burden to Prove Concession Claimed by Assessee in Original Proceedings Shifted to Dept on Reassessment Proceedings under Sales Tax Tribunal: Allahabad HC [Read Order]
The Allahabad High Court has held that the burden to prove the concession claimed by the assessee in original proceedings shifted to the department on reassessment proceedings under the Sales Tax Tribunal. M/S Amrit Steels,
Re-Assessment u/s 24 of the Delhi Sales Tax Act without stating ‘reasons to believe’ in writing is Bad in Law: Delhi HC [Read Order]
In the case of M/S Garware Wall Ropes Ltd, Delhi High Court recently held that the re-assessment by invoking section 24 of the Delhi Sales Tax Act without stating ‘reasons to believe’ in writing is
No Recovery of Sales Tax as Land Revenue under HPLR Act without Proper Notice and Determination of Liability: Supreme Court [Read Judgement]
The Supreme Court has recently held that State cannot use the Himachal Pradesh Land Revenue Act, 1954 (HPLR Act) to recover sales tax dues as arrears of land revenue by creating a charge on the
No Exemption to ‘Tea’ under the Assam Industries (Sales Tax Concessions) Act: Supreme Court [Read Judgment]
Supreme Court confirms Denial of Exemption to Tea under the Assam industries (Sales Tax Concessions) Act. While confirming the denial of sales tax exemption to “tea” under the provisions of the Assam industries (Sales Tax
Failure to consider the C’ and ‘F’ Declaration Forms submitted by assessee invalidates the Assessment Order under Central Sales Tax Act: Madras HC [Read Order]
In a recent judgement, the Madras High Court (HC) has held that failure to consider the C' and 'F' declaration forms submitted by the assessee invalidates the Assessment Order under Central Sales Tax Act. Balaji
Taxman have no jurisdiction to cancel Eligibility Certificate under the Sales Tax Waiver Scheme: Madras HC [Read Order]
In a recent order of Madras High Court has held that, the Deputy Commercial Tax Officer does not have jurisdiction to cancel eligibility certificate under the Sales Tax waiver scheme. The petitioner M/s.Padmashri Oil Refineries
Maharashtra Sales Tax Commissioner releases Advisory for issues related to GST Migration & New Registration
The Commissioner of Sales Tax, Maharashtra, on Saturday issued advisory for traders addressing their queries in relation to migration and new registration to GST. GST Enrollment process for the existing taxpayers of the State had
Walmart is not obligated to pay E-Commerce Sales Tax: Louisiana High Court
The High Court of Louisiana ruled that Walmart does not have to pay Ecommerce Sales Tax to a local parish. Further, it was also contended that Walmart has not paid Ecommerce Sales Tax over the