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VAT and Sales Tax - Supreme Court - Case Laws

Showing 1601 to 1606 of 1606 Records

  • 1953 (5) TMI 8 - SUPREME COURT OF INDIA

    The State of Travancore-Cochin and Others Versus The Shanmugha Vilas Cashew-nut Factory and Others

    Whether in addition to the export-sale and import-purchase, which were held in the previous decision to be covered by the exemption under clause (1)(b), the following two categories of sale or purchase would also fall within the scope of that exemption. - Held that - Appeal dismissed. The last type of transaction in African raw cashew-nuts is where the purchase takes place after the cashew-nuts arrive in Travancore port and are thereafter sold an....... + More


  • 1953 (3) TMI 20 - SUPREME COURT OF INDIA

    Poppatlal Shah Versus The State of Madras

    Whether in these circumstances the sale transactions were liable to be taxed under the General Sales Tax Act of Madras? - Whether the sales did take place within the Province of Madras or not? - Held that - Appeal allowed. The mere fact that the contract for sale was entered into within the Province of Madras does not make the transaction, which was completed admittedly within another Province, where the property in the goods passed, a sale withi....... + More


  • 1953 (3) TMI 16 - SUPREME COURT OF INDIA

    The State of Bombay and Another Versus The United Motors (India) Ltd. and Others

    Whether the Bombay Sales Tax Act, 1952, and the rules made thereunder except Rule 5(2)(i) do not contravene the provisions of Article Articles 301 or 304 or 286? - Held that - The delivery State would tax both local and out-of-State dealers equally without discrimination against either and that, we think, is the only measure of protection which Article 286 could reasonably be supposed to accord to inter-State sales or purchases, when it is constr....... + More


  • 1953 (2) TMI 35 - SUPREME COURT OF INDIA

    Hoosein Kasam Dada (India) Ltd. Versus The State of Madhya Pradesh and Others

    CHANGE OF LAW - RIGHT TO APPEAL ON PAYMENT OF TAX ADMITTED TO BE DUE - INITIATION OF ASSESSMENT PROCEEDINGS BEFORE AMENDMENT BUT COMPLETION OF ASSESSMENT AFTER AMENDMENT....... + More


  • 1952 (10) TMI 28 - SUPREME COURT OF INDIA

    The State of Travancore-Cochin and Others Versus The Bombay Company Ltd., Alleppey and Others

    Whether sales here in question, which occasioned the export in each case, fall within the scope of the exemption under Article 286(1)(b)? - Held that - Appeal dismissed. We are clearly of opinion that the sales here in question, which occasioned the export in each case, fall within the scope of the exemp- tion under Article 286(1)(b). Such sales must of necessity be put through by transporting the goods by rail or ship or both out of the territor....... + More


  • 1950 (11) TMI 1 - SUPREME Court

    Seth Premchand Satramdas Versus The State Of Bihar

    Jurisdiction Of High - Held that - It cannot be held that the order was passed by the High Court in this case in the exercise of either original or appellate jurisdiction. It is not contended that the matter arose in the exercise of the Appellate jurisdiction of the High Court, because there was no appeal before it. Nor can the matter, properly speaking, be said to have arisen in the exercise of the original jurisdiction of the High Court because....... + More


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