![State being an Agent for Collection of CST, cannot Refuse Refund of Excess Tax Paid by Purchasing Dealer: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Agent-Collection-of-CST-CST-Refund-Refund-of-Excess-Tax-Excess-Tax-Tax-Calcutta-HC-taxscan.jpg "State being an Agent for Collection of CST, cannot Refuse Refund of Excess Tax Paid by Purchasing Dealer: Calcutta HC [Read Order]")
State being an 'Agent' for Collection of CST, cannot Refuse Refund of Excess Tax Paid by Purchasing Dealer: Calcutta HC [Read Order]
In a major relief to Tata Steel, the Calcutta High Court has allowed a plea seeking to grant of refund of excess CST paid as a purchasing dealer. ...
![Setback to Hero Motocorp Ltd: Supreme Court rejects plea of 100% Budgetary Support, Directs State Governments and the GST Council to consider Representations [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/10/Hero-Motocorp-Ltd-Supreme-Court-GST-Council-TAXSCAN-1.jpeg "Setback to Hero Motocorp Ltd: Supreme Court rejects plea of 100% Budgetary Support, Directs State Governments and the GST Council to consider Representations [Read Judgment]")
![State is a Secured Creditor under IBC: Supreme Court upholds VAT Depts Claim during Liquidation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/IBC-Supreme-Court-VAT-Claim-during-TAXSCAN.jpg "State is a Secured Creditor under IBC: Supreme Court upholds VAT Depts Claim during Liquidation [Read Order]")
![Tata Motors shall Pay CST to State of Jharkhand on Sale of Vehicles to APSRTC: Supreme Court directs State of Andhra Pradesh to Transfer Recovered Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Tata-Motors-CST-Sale-Vehicles-APSRTC-Supreme-Court-State-of-Andhra-Pradesh-Tax-taxscan.jpg "Tata Motors shall Pay CST to State of Jharkhand on Sale of Vehicles to APSRTC: Supreme Court directs State of Andhra Pradesh to Transfer Recovered Tax [Read Order]")
![ITAT deletes Additions made towards Excise Duty, CST & VAT debited to Profit and Loss Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Delhi-ITAT-additions-excise-duty-CST-VAT-taxscan.jpg "ITAT deletes Additions made towards Excise Duty, CST & VAT debited to Profit and Loss Account [Read Order]")
If component of VAT, Sales Tax, Excise Duty, CST, GST indicated separately in Invoice then Section 194Q TDS to be deducted without including Indirect Taxes, clarifies CBDT
The Central Board of Direct Taxes (CBDT) has clarified that if components of VAT, sales tax, excise duty, CST, GST are indicated separately in the invoice then section 194Q TDS is to be deducted...
Mere bringing of Component Parts from different places outside Orissa, Assembling in Orissa can’t be termed as Intra-State sale, no CST Payable: Orissa High Court [Read Order]
The Orissa High Court ruled that mere bringing of component parts from different places outside Orissa, assembling in Orissa cannot be termed as intra-state sale and no Central Sales Tax (CST) is...
![Mere bringing of Component Parts from different places outside Orissa, Assembling in Orissa can’t be termed as Intra-State sale, no CST Payable: Orissa High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Intra-State-sale-CST-Orissa-High-Court-Taxscan.jpeg "Mere bringing of Component Parts from different places outside Orissa, Assembling in Orissa can’t be termed as Intra-State sale, no CST Payable: Orissa High Court [Read Order]")
Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]
The Customs, Excise, and Service Taxes Appellate Tribunal (CESTAT) held that the service tax is applicable on developing an internet-based trading software and licensing to its customers. The...
![Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Service-Tax-Internet-based-Trading-Software-and-Licensing-customers-CESTAT-Taxscan.jpg "Service Tax applicable on developing of an Internet based Trading Software and Licensing to its customers: CESTAT [Read Order]")
High Court in Exercise of its Writ Jurisdiction can’t disregard the Substantive Provisions of a Statute: SC [Read Judgment]
The Supreme Court while rejecting condonation of delay application held that the High Court has wide jurisdiction under Article 226 of the Constitution, does not mean that it can disregard the...
![High Court in Exercise of its Writ Jurisdiction can’t disregard the Substantive Provisions of a Statute: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/12/Deemed-Sale-Supreme-Court-Taxscan.jpg "High Court in Exercise of its Writ Jurisdiction can’t disregard the Substantive Provisions of a Statute: SC [Read Judgment]")