State Of Maharashtra Vs M/S. M.M. Sales Corporation
.... e in not only the total denial of liability but also the liability to tax under particular circumstances. In either case the denial is a denial of liability to be assessed under the provisions of the Act. In one case the assessee says that he is not liable to be assessed to tax under the Act, an ...
Bombay High Court
M/S BPL Ltd Vs State Of Kerala
.... for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidenc ...
High Court Of Kerala
M/s. Tata Steel Ltd. & Anr Vs State Of West Bengal & Ors.
.... ee to taxability of a particular transaction is turned down.” “(38) Respondent No.1 company's stand was that it was granted exemption from payment of sales tax and, therefore, there was no requirement of furnishing any "C Form" for certain periods relating to which there was a dou ...
Calcutta High Court (Appellete Side)
M/S Vellanki Frame Works Vs Commercial Tax Officer, Visakhapatnam
.... through a bank which advanced money against the shipping documents and collected the same from the assesses at destination. This Court, by a majority, held that, in respect of the purchases falling under the first group of imports, the commission agents acted merely as agents of the respondents ...
Supreme Court Of India
Gondia Beedi Leaves Contractors Association Vs Union Of India And Ors
.... leaves, as it is without any process, after purchase from the Forest Department would amount to trading which does not qualify for exemption under sub-section (1A) of Section 206C of the Income Tax Act. It is the submission that the unprocessed Tendu leaves cannot be utilized for the purposes o ...
Bombay High Court (Nagpur Bench)
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
Chandra Kattha Industries Pvt. Ltd And Others Vs State Of Uttarakhand & Others
.... ult of a sale, the transportation being inextricably linked with the sale so that the bond could not be dissociated without a breach of the mutual understanding between the buyer and seller arising from the nature of the transaction, the sale must be held to be in the course of inter-State trade ...
Uttarakhand High Court
Glaxo Smith Kline Pharmaceuticals Ltd. Through Its Authorise Vs Commissioner Trade Tax Lucknow
.... account of non production of such records it was not possible for the Assessing Authority to satisfy himself as to the genuine-ness of the particulars mentioned in Form-F. Not only the said records were not produced before the Assessing Authority they were not produced even before the First App ...
Allahabad High Court (Lucknow Bench)
Shree Raipur Cement Plant Vs State Of Chhattisgarh And Ors
.... urchasing dealer also cannot suppress such purchases once he issues C Form to the selling dealer. Since the dealer should issue C Form, he has to maintain a detailed account of such C Forms obtained from the department prescribed under the State's taxation law. The C Form is a declaration to be ...
Chhattisgarh High Court
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