![Advance Payment of Sales Tax credited under Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Advance Payment of Sales Tax credited under Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]")
Advance Payment of Sales Tax credited under 'Sales-Tax Recoverable A/c’ is not Deductible: Delhi High Court [Read Judgment]
The Delhi High Court recently ruled that Advance Payment of Sales Tax credited under 'Sales-tax Recoverable A/c’ is not deductible from the taxable...
![Exemption Granted under a Scheme to Encourage Industrialization cannot be Equated with Refund of Tax: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/10/Refund-Export-Taxscan.jpg "Exemption Granted under a Scheme to Encourage Industrialization cannot be Equated with Refund of Tax: Delhi HC [Read Judgment]")
![Routers, Hubs and Switches are Computer Peripherals, attracts 4% Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Routers-Taxscan.jpg "Routers, Hubs and Switches are Computer Peripherals, attracts 4% Sales Tax: Madras HC [Read Order]")
Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]
In a recent ruling, the Madras High Court held that the hospital is not liable to pay Sales Tax under Tamil Nadu Value Added Tax Act in respect of import of medical equipments for its personal...
![Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Medical-Equipments-Taxscan.jpg "Medical Equipments Imported by Hospital for ‘Own Use’ is exempted from Sales Tax: Madras HC [Read Order]")
Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]
A division bench of the Delhi ITAT held that penalty paid in connection with sales tax demand is not compensatory in nature, and therefore, not allowable as business expenditure under section 37 of...
![Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Expenditures-TAXSCAN.jpg "Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]")
Information received from the DRI cannot be a basis for Demanding Sales Tax: Madras HC [Read Order]
The Madras High Court, in a recent ruling, held that information received from the Directorate of Revenue Intelligence (DRI) cannot be a basis for demanding tax under the provisions of the Tamil Nadu...
![Information received from the DRI cannot be a basis for Demanding Sales Tax: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Information received from the DRI cannot be a basis for Demanding Sales Tax: Madras HC [Read Order]")
Full Bench of the Delhi HC to decide Whether Sales Tax can be levied on Sale of Scraps by Air India [Read Order]
A division bench of the Delhi High Court, on Tuesday, referred the matters relating to imposition of sales tax on the sale of unserviceable aircraft and unserviceable stores, scrap and spare parts by...
![Full Bench of the Delhi HC to decide Whether Sales Tax can be levied on Sale of Scraps by Air India [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Air-India-Taxscan.jpg "Full Bench of the Delhi HC to decide Whether Sales Tax can be levied on Sale of Scraps by Air India [Read Order]")
Stalls on Railway Platforms and Catering Services in Trains are subject to Sales Tax: Bombay HC [Read Order]
The Bombay High Court ruled that, Stalls on Railway Platforms and Catering Services in Trains are liable to pay Sales Tax. The division bench comprising of Justice S.C Dharmadhikari and Justice...
![Stalls on Railway Platforms and Catering Services in Trains are subject to Sales Tax: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Sales-Tax-Stalls-on-Railway-Platforms.jpg "Stalls on Railway Platforms and Catering Services in Trains are subject to Sales Tax: Bombay HC [Read Order]")
Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]
In K.H. Shoes Ltd v. ACIT, the division bench of the Madras High Court held that the Refund of Sales Tax received by the assessee is not deductible under section 80HHC of the Income Tax Act when such...
![Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "Assessee cannot Claim Deduction of Refund of Sales Tax u/s 80HHC when such Income has No Direct Nexus with his Export Business: Madras HC [Read Judgment]")