State Of Kerala & Another Vs Asianet Satellite Communications Ltd. & Others
.... ct which does not specifically speak of taxation cannot be so interpretated by expanding its width as to include therein the power to tax, by implication or by necessary inference. Reliance was also placed on Cooley on Taxation to the following effect: “There is no such thing as taxation b ...
Supreme Court Of India
M/S. Tata Motors Ltd. Vs Deputy Commissioner Of Commercial Taxes(SPL) & Anr.
.... es use of cheque, cards or credit cards issued by the bank, the main contract is between the customer and the shopkeeper but there is also a contract between the shop keeper and the issuer of the credit card, by which the latter undertakes that the shop keeper will be paid. (iii) In the case of ...
Supreme Court Of India
Commissioner Of Sales Tax Odisha And Ors. Vs M/S. Essel Mining And Industries Ltd And Anr
.... all the Special Leave Petitions, apart from the first case of Essel Mining, we have noticed that the High Court disposed of the Writ Petitions by following the decision of this Court in the case of Shreyans Industries (supra). The most important question for consideration is whether the issue ar ...
Supreme Court Of India
Palika Towns Llp Vs State Of U P And 2 Others
.... rinciple on the theory that what once had been granted next be taken away, that the clear disposition by an earlier clause will not be allowed to be cut down by a later clause. Where there is ambiguity it is the duty of the Court to look at all the parts of the document to ascertain what was rea ...
Allahabad High Court
M/S High Range Coffee Curing Pvt.Ltd Vs State Of Karnataka & Ors.Etc.
.... cation of 15th March, 1996. 8. Counsel for the appellant had also placed reliance on the Constitution Bench decision of this Court in Devi Das Gopal Krishnan (supra), in particular, paragraph 24, which reads as under: "Bearing that in mind let us look at clause (ff) in Section 2 of ...
Supreme Court Of India
M/S Mfar Constructions Pvt. Ltd. Vs Additional Commissioner And Ors
.... eld in paragraphs 37 as under: “37. Under the KVAT Act, tax is leviable on every sale of goods, irrespective of whether it is the first, second or third sale. However, in order to ensure that the Act does not fall foul of the prohibition placed by the Constitution of India on double taxatio ...
Karnataka High Court
Great Eastern Shipping Co. Ltd Vs State Of Karnataka & Ors
.... f right to use machinery, the hire charges collected by the respondent from the contractors were not exigible to sales tax. On a careful reading and analysis of the various clauses contained in the agreement and, in particular, looking to clauses 1, 5, 7, 13, and 14, it becomes clear that the tra ...
Supreme Court Of India
M/S Craft Interiors(P) Ltd Vs Joint Commissioner Of Commercial Taxes (Intelligence) & Anr
.... said Schedule.” (emphasis supplied) “6(4). In determining the taxable turnover, the amount specified in clauses (a) and (p) shall, subject to the conditions specified therein, be deducted from the total taxable turnover of a dealer as determined under clauses (a) to (e) of subrule (1) ...
Supreme Court Of India
M/S. Achal Industries Vs State Of Karnataka
.... ndicates that the expression ‘total turnover’ which has been incorporated as referred to under Section 6B(1) is for the purpose of identification of the dealers and for prescribing different rates/slabs. The first proviso to Section 6B(1) provides an exhaustive list of deductions which are to ...
Supreme Court Of India
Commissioner Of Customs (Import), Mumbai Vs M/S. Dilip Kumar And Company & Ors
.... the case in Union of India v. The Commercial Tax Officer, West Bengal and Ors., AIR 1956 SC 202. It may be noted that this case was dealt with by five learned Judges of this Court resulting in two different opinions; one by the then Chief Justice of India, S.R. Das for the majority, and Justice ...
Supreme Court Of India
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