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2007 (4) TMI 357 - Supreme Court
Whether sale of bottles was admitted or the charges levied were bottling charges? Held that:- The matter requires reconsideration by the High Court. The High Court must on the basis of the materia... ...
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1986 (4) TMI 303 - Supreme Court
Whether taxing the sales and purchases of tendu leaves at a higher rate than in the neighbouring States violates article 301 by impeding the free trade and commerce in tendu leaves throughout the terr... ...
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1995 (10) TMI 204 - ANDHRA PRADESH HIGH COURT
PARVATHA RAO S. AND RAJAGOPALA REDDY V. , JJ. The judgment of the Court was delivered by V. RAJAGOPALA REDDY, J.- The assessee, M/s. Coromandel Lubricants, Visakhapatnam, was a firm dealing in m... ...
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1971 (12) TMI 100 - ALLAHABAD HIGH COURT
DWIVEDI S.N. AND GULATI R.L. , JJ. DWIVEDI, J.- In all these petitions, the petitioners are brick producers. In Writ Petition No. 2080 of 1970 the petitioners pray for the issue of a writ in t... ...
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1996 (12) TMI 381 - WEST BENGAL TAXATION TRIBUNAL
RAY L.N. AND GUPTA J.AND BALASUBRAMANIAN, JJ. L.N. RAY (Chairman).- The question for decision in this application in the nature of a writ petition, filed under section 8 of the West Bengal Taxati... ...
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2001 (11) TMI 984 - ANDHRA PRADESH HIGH COURT
NAYAK S.R. AND ANANDA REDDY S. , JJ. ORDER:- The order of the Court was made by S.R. NAYAK, J.- In these writ petitions, the constitutional validity of sub-rule (5-A) of rule 17 of the Andhr... ...
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2021 (1) TMI 548 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - rate of GST - Papad of different shapes and sizes - applicant in his submission has tried to equate un-fried Fryums with Papad under Tariff Item as 1905 90 40 - HELD THA... ...
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Minutes of the 50th Meeting of GST Council held on 11th July, 2023
Minutes of the 50 th Meeting of the GST Counci l held on 11 th July, 2023 The 50 th meeting of the GST Council was held on 11 th July , 2023 unde... ...
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1981 (2) TMI 226 - MADHYA PRADESH HIGH COURT
SOHANI G.G. AND VIJAYVARGIYA R.K. , JJ. The judgment of the Court was delivered by SOHANI, J.- By this reference under section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter called "... ...
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2022 (12) TMI 1185 - ORISSA HIGH COURT
Validity of a circular dated 29th March, 2016 issued by the Transport Commissioner-cum- Chairman, State Transport Authority (STA) - direction to collect tax from the dealers/manufacturers of motor veh... ...
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2023 (3) TMI 796 - ORISSA HIGH COURT
Validity of assessment orders - levy of interest u/s 7(5) of Orissa Entry Tax (OET) Act, on the balance unpaid entry tax for the period prior to 2017 inasmuch as the amount of 1/3rd was treated as de... ...
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1990 (8) TMI 375 - MADRAS HIGH COURT
VENKATASWAMI AND KANAKARAJ V. , JJ. The judgment of the Court was delivered by VENKATASWAMI, J.- Though two different assessees are involved in these three appeals, they are disposed of together... ...
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1985 (4) TMI 267 - MADHYA PRADESH HIGH COURT
BHACHAWAT U.N. AND VEA R.K.RM , JJ. The judgment of the Court was delivered by BHACHAWAT, J.- This is a reference under section 44(1) of the Madhya Pradesh General Sales Tax Act, 1958 (for short... ...
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2021 (1) TMI 732 - ITAT MUMBAI
Disallowance u/s. 14A by applying rule 8D - Suo moto addtion made by assessee - No recording of satisfaction by AO - HELD THAT:- AO has not recorded any satisfaction before rejecting the suo moto dis... ...
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2021 (1) TMI 547 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - PAPAD of different shapes and sizes manufactured/ supplied by the applicant - whether the product would attract CGST and SGST? - HELD THAT:- The issue of proper classificati... ...
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2022 (10) TMI 91 - MADRAS HIGH COURT
Exemption under Section 5(3) of the Central Sales Tax Act, 1956 - sale made to the merchant exporter - specific case of the petitioner is that the impugned order passed by the Appellate Tribunal is er... ...
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2007 (8) TMI 765 - MADRAS HIGH COURT
MR.JUSTICE K.RAVIRAJA PANDIAN AND MR.JUSTICE P.P.S.JANARTHANA RAJA For the Petitioner : Mr.V.Srikanth For the Respondent : Mr.Haja Naziruddeen, Spl.G.P. (Taxes) ORDER (Order o... ...
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2022 (4) TMI 1333 - AUTHORITY FOR ADVANCE RULING, GUJARAT
Classification of goods - specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied... ...
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2020 (7) TMI 726 - GUJARAT HIGH COURT
Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Validity of amended Rule 89(5) of the CGST Rule, 2017 - Circular no.... ...
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1979 (2) TMI 180 - MADHYA PRADESH HIGH COURT
SINGH G.P. C.J. AND SETH S.K., JJ. ORDER :- The order of the Court was made by SETH, J.- By this petition under article 226 of the Constitution, the petitioner challenges rule 8(1-A)(f) of ... ...
