Home Highlights March 2014 Year 2014 This

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1. Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

2. The point of sale of the crude oil - sale of crude oil by the petitioner from the Barmer Oil Fileds to MRPL etc., all nominated by the Central Government, under clause 1....

3. Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh...

4. Local sale or Inter-State sale - CST - Installation of equipment in another State - The transaction in question is intra- State and not inter-State sale - HC

5. Inter-state sale or local sale - The reason given by the learned Tribunal in its impugned order cannot be appreciated, that merely because the two parties viz., the...

6. Inter state sale or Intra-state sale - elevators are sold to the contractees - If we understand correctly what the Assessing Officer is trying to convey is that had the...

7. Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

8. Inter state sale or intra state sale - retail sales of goods via the online portal www.flipkart.com - the bill is raised and the identified package is consigned to...

9. Inter-state sales - sandalwood - Form-C - Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the...

10. Central Sale or not - production of Form-C - merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of...

11. Inter state sale - CST - there was no error on the part of the dealer as full sales tax on the transaction being inter state sale had been paid and the element of tax...

12. Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from...

13. Adjust of tax paid on purchase of paddy with sales tax on sale of rice - In the absence of furnishing of a Form ‘C’, the conclusion would be that the sale is not an...

14. Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check...

15. Classification of sale - Inter state sale or Intra state sale and purchase - mere endorsement in the allocation order making the allocation from Madras to Kottayam at...