State Of Maharashtra & Ors Vs Prism Cement Limited & Anr
.... if it is satisfied that it is necessary so to do in the public interest, by notification in the Official Gazette and subject to such conditions as may be specified therein, direct: (a) no tax under this Act shall be payable by any dealer having his place of business in the State in respect o ...
Supreme Court Of India
Nelco Limited Vs Union Of India Through Revenue Secretary And Ors
.... ce or debit note for supply of goods or services after the due date of furnishing of the return under section 39 for the month of September following the end of the financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, w ...
Bombay High Court
M/S Commercial Steel Engineering Corporation Vs State Of Bihar Through The Principal Secretary And Ors
.... e parties. The order passed by the Assistant Commissioner of State Taxes put to challenge in this writ petition in so far as it raises a demand of tax together with interest and penalty thereon holds that since the claim of transitional BGST credit amounting to Rs.42,73,869.00 could not be s ...
Patna High Court
Vs Lignite Power Pvt. Ltd Vs State Of Rajasthan And Ors
.... inter-state sale. A dealer liable to pay tax under the sales tax law of the appropriate State in respect of any goods would be covered by Section 7 (2) of the Act. 27. There is another aspect of the matter that the registration certificate given to the petitioner under the CST Act till dat ...
Rajasthan High Court
M/s Express Infratech Pvt. Limited, a company incorporated under the provision of Companies Act, 1956 having its Registered Office at 209, AJC Bose Road, Karnani Estate, 3rd Floor, Suite No. 109A, Kolkata (West Bengal) and Local Office at Krishna Puri, Ch Vs
.... chi while passing the order dated 10.10.2013 (Annexure-6). 10. The capital goods, which are required for mining purposes have already been purchased by the petitioner in the month of April, 2011. The list of these goods have already been mentioned herein above. Necessary invoices & balance sh ...
JHARKHAND HIGH COURT
Alpine Agencies Pvt. Ltd. Vs Commissioner of Value Added Tax and Others
.... ion duly filled and signed by the registered dealer to whom the goods are sold containing the prescribed particulars in a prescribed form obtained from the prescribed authority. On the above provision, a registered dealer will not be entitled to the concessional rate of tax in respect of inter-state ...
Delhi High Court
Yash Organics Ltd. Vs State of Gujarat
.... Tribunal has thereafter recorded that assuming that the appellant may have accepted C forms as being genuine, however the same were forged documents and as such did not vest any right in the appellant to get benefit of reduced tax rate. 9. The Central Sales Tax Act, 1956 (the Central Act) inter a ...
Gujarat High Court
Assistant Commercial Taxes Officer Vs Chand and Company
.... e concept of mens rea being available in the matters when the taxation statutes are in question. It would be relevant here to quote from the Division Bench judgment of this Court in Parasnath''s case (supra) that this Court had observed: However, in the context of penalty for breach of statutory ...
Rajasthan High Court
Uma Kumar Vs Reunion Electrical Manufacturers P. Ltd.
.... to look at the surrounding circumstances, as held by the Supreme Court in Khan Bahadur Shapoor Fredoom Mazda Vs. Durga Prosad Chamaria and Others, . I am however unable to find any circumstances surrounding the issuance of form C which would indicate that the same was issued by the company with ...
Bombay High Court
Commissioner of Sales Tax Vs Choksi Nagardas Chakubhai and Sons
.... true position on a given date. If it is satisfactorily shown by the assessee that the quantity of old silver ornaments purchased by it from unregistered dealers exceeded or at least was equal to the quantity required for consignment transfer made on that date, then considering the facts of this case ...
Gujarat High Court
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