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Commissioner of Sales Tax Vs. Leather Facts Co.
Supreme Court of India
Mar-24-1987
Sales Tax
Central Sales Tax Act, 1956 - Sections 5(3); Constitution of India - Article 286(1); Uttar Pradesh Sales Tax Rules - Rule 12A
AIR1987SC1343; JT1987(1)SC806; 1987(1)SCALE659; (1987)2SCC380; [1987]2SCR630; [1987]66STC91(SC); 1987(2)LC108(SC)
of Central Sales Tax Act, 1956, Article 286(1) of Constitution of India and Rule 12-A of Uttar Pradesh Sales Tax Rules, 1948 - form 3A under Rule 12A is not an appropriate form to use in transaction of last … place 'in the course of export' falling within the purview of Sub-section (3) of Section 5 of the Central Sales-tax Act. 1956 (hereinafter called the 'Act') cannot be subjected to sales-tax by any State. The said provision inter
Tag this Judgment! AI Brief & AskRallis India Limited Vs. the State of Andhra Pradesh
Andhra Pradesh
Dec-14-1982
Sales Tax
Central Sales Tax Act - Sections 2, 8A and 8A(1); Central Sales Tax Rules - Rule 11(2)
[1983]53STC267(AP)
of 1969 with retrospective effect from 5th January, 1957. Earlier to the Amendment Act, rule 11(2) of the Central Sales Tax Rules provided for a similar deduction. 5. Before we deal with the principle underlying section 8A(1), it would be … tax - Sections 2, 8A and 8A (1) of Central Sales Tax Act and Rule 11 (2) of Central Sales Tax Rules - object behind Section 8A is to avoid tax on tax and so sales tax collected by dealer
Tag this Judgment! AI Brief & AskGujarat Ambuja Cement Ltd. and anr. Vs. Assessing Authority-cum-assist ...
Himachal Pradesh
Aug-17-1999
Sales Tax
Constitution of India - Article 226; ;Himachal Pradesh General Sales Tax Act, 1968 - Sections 5A, 8(5), 42 and 42A; ;Himachal Pradesh Regarding Grant of Incentives to Industrial Units Revised Rules, 1991 - Rules 1.2, 2(1), 11.1, 11.2, 11.3, 11.4, 22.3, 24, 27, 27(1) and 28; ;Central Slaes Tax Act, 1956; ;Himachal Pradesh Regarding Grant of Incentives to Industrial Units Revised (Amendment) Rules
[2000]118STC315(HP)
an appropriate writ, order or direction declaring that the petitioner-company is entitled to full exemption from payment of Central sales tax as well as Himachal Pradesh general sales tax under the exemption notification dated January 30, 1996 for a … It is reiterated for these respondents that the concept of 'prestigious cement industrial unit', engrafted in the statutory rules does not envisage the registration of a mere industrial project and that as on the date of registration
Tag this Judgment! AI Brief & Ask18-section briefs on any result in this list
State of H.P. and ors. Vs. Gujarat Ambuja Cement Ltd. and anr.
Supreme Court of India
Jul-18-2005
Sales Tax
Central Sales Tax Act, 1956 - Sections 8(5); Himachal Pradesh General Sales Tax Act, 1968 - Sections 5A, 9, 12(3), 14(8), 31(1), 35, 42 and 42(1); Companies Act, 1956; Himachal Pradesh Incentives to Industrial Units Rules, 1991 - Rules 2, 24, 24.4 and 27(1); Himachal Pradesh Incentives to Industrial Units (Amendment) Rules, 1992; Himachal Pradesh Incentives to Industrial Units (Amendment) Rules, 1994; Himachal Pradesh Incentives to Industrial Units (Amendment) Rules, 1995; State Sales Tax Act; Constitution (42nd Amendment) Act, 1976; Central Sales Tax (Registration and Turnover) Rules, 1957 - Rule 12(7); Mines and Minerals (Regulation and Development) Act, 1957 - Sections 9, 9(3), 9A(1) and 9A(2); Mines and Minerals (Regulation and Development) (Amendment) Act, 1972; Transfer of
AIR2005SC3836; JT2005(6)SC298; [2005]142STC1(SC)
orders passed setting aside the orders of assessment framed for the assessment years 1995-96 and 1996-97 under the Central Sales Tax Act, 1956 (in short the 'Central Act') and the Himachal Pradesh General Sales Tax Act, 1968 (in short … least 200 persons on regular basis. It is to be noted that by Notifications dated 27.3.1991 and 31.7.1992 Rules were notified. They were called Revised Rules regarding grant of Incentives to Industrial Units in Himachal Pradesh, 1991
Tag this Judgment! AI Brief & AskGulabchand Harekchand and anr. Vs. State of West Bengal and ors.
Kolkata
Sep-21-1984
Sales Tax
Bengal Finance (Sales Tax) Act, 1941 - Sections 4, 5 and 8(3); ;Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972; ;Central Excises Act, 1944; ;Bengal Sales Tax Rules, 1941 - Rule 3 and 3(28); ;West Bengal Sales Tax Act, 1954; ;Constitution of India - Article 226
1985(5)ECC235,1986(23)ELT306(Cal),[1985]59STC224(Cal)
to the Sales Tax Act, tobacco for hookah in any form and under Rule 3(28) of the Bengal Sales Tax Rules, 1941 (hereinafter referred as the 'Rules') the sale of tobacco as defined under the Central Excises and Salt
Tag this Judgment! AI Brief & AskBirla Tyres (an Unit of Kesoram Industries) Vs. Sales Tax Officer and ...
Orissa
Dec-06-2004
Sales Tax
Orissa Sales Tax Act; Central Sales Tax Act, 1956; Central Sales (Orissa) Rules, 1957 - Rule 10, 10(2), 12(5) and 57; Orissa Sales Tax Rules, 1947 - Rule 87; Constitution of India - Article 226
2005(I)OLR111; [2005]142STC124(Orissa)
A.K. Patnaik, J.1. The petitioner is a registered dealer under the Orissa Sales Tax Act and the Central Sales Tax Act. For the year 1999-2000, assessment under the Central Sales Tax Act was completed under Rule 12 (5) … that in that case a Division Bench of this Court by referring to Rule 87 of the Orissa Sales Tax Rules, 1947 held that a dealer-applicant is entitled to certified copy of the order passed by the Sales Tax
Tag this Judgment! AI Brief & AskThe Chief Commissioner of Sales Tax Vs. Raj Kishan Goel
Delhi
Oct-15-1981
Sales Tax
Bengal Finance (Sales Tax) Act, 1941 - Sections 2; Delhi Sales Tax Rules, 1951 - Rule 10
21(1982)DLT15; [1982]50STC1(Delhi)
as well as under the Central Sales Tax Act, 1956 (for short called the Central Act) and the Central Sales Tax Rules, 1957. The Local Sales Tax Rigstration Certificate bearing No. 27493 dated March 30, 1962 and the 'Central Sales … as well as under the Central Sales Tax Act, 1956 (for short called the Central Act) and the Central Sales Tax Rules, 1957. The Local Sales Tax Rigstration Certificate bearing No. The information in respect of the dissolution of the
Tag this Judgment! AI Brief & AskThe Commissioner of Sales Tax Vs. Kantilal Mohanlal and Brothers
Madhya Pradesh
Feb-06-1967
Sales Tax
Madhya Pradesh General Sales Tax Act, 1958 - Sections 17(3); Central Sales Tax Act, 1956 - Sections 9(3); Madhya Pradesh Sales Tax (Central) Rules, 1957 - Rule 12; Madhya Pradesh General Sales Tax Rules, 1959 - Rule 15
AIR1968MP20; [1967]19STC377(MP)
Act. 1958?'2. For the period, 15th December 1960 to 7th November 1961 the non-applicant assessee was assessed to Central Sales Tax by the Sales Tax Officer, Gwalior, Circle No 2. In the said assessment, the Sales Tax Officer imposed … assessee failed to file the returns within the period prescribed by Rule 15 of the Madhya Pradesh General Sales Tax Rules, 1959. Tn appeal, the Board of Revenut set asidp the order taking the view that the penalty under
Tag this Judgment! AI Brief & AskA.R. Associates Vs. Commissioner of Commercial Taxes and anr.
Karnataka
Jan-02-2001
Sales Tax
Central Sales Tax Act - 1956 - Sections 5(3); Central Sales Tax (Registration and Turnover) Rules, 1957- Rule 12(10)
[2001]122STC134(Kar)
failed to establish the factum of export within the framework of the requirement of Section 5(3) of the Central Sales Tax Act, 1956 read with Rule 12(10)(a) of the Central Sales Tax (Registration and Turnover) Rules of 1957. The
Tag this Judgment! AI Brief & AskMahim Patram Private Ltd. Vs. Union of India (Uoi) and ors.
Supreme Court of India
Feb-23-2007
Sales TaxConstitution
Central Sales Tax Act, 1956 - Sections 2, 3, 3AAA, 3D, 4, 4A, 5, 6, 6(1), 6(2), 8, 8A, 9, 9(2), 9(3), 13, 13(1), 13(3), 14 and 15; Finance Act, 2002; Uttar Pradesh Trade Tax Act, 1948 - Sections 3F and 3F(2); Uttar Pradesh Trade Tax Rules, 1948 - Rule 44B and 44C; Constitution (Forty-sixth Amendment) Act; Finance Act, 2005 - Sections 89; Motor Vehicles Act; Wealth Tax Act - Sections 7(1); State Sales Tax Act; Tenancy Act; Central Sales Tax (Amendment) Act, 1962 - Sections 8; Central Sales Tax (U.P.) Rules, 1957 - Rule 9; Constitution of India - Articles 286, 286(3) and 366
JT2007(4)SC50; 2007(3)SCALE584; (2007)3SCC668; 2007[7]STR110; [2007]7STT136
of the appellant admittedly amounts to a works contract in the course of inter-State trade or commerce.3. The Central Sales Tax Act, 1956 (for short, 'the 1956 Act) was enacted to formulate principles for determining when a sale or … 9.-Application to State Act and Rules : the provisions of UP Sales Tax Act, 1948 and the UP Sales Tax Rules, 1948, as amended from time to time shall in so far as they are not inconsistent with the
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