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Feb 18 2003

Commissioner of Sales Tax Vs. Maharashtra Sales Tax Tribunal and ors.

Court: Mumbai

Decided on: Feb-18-2003

Reported in: [2004]137STC1(Bom)

common judgment.Facts in Writ Petition No. 2599 of 2002 :2. The moot point raised by the Commissioner of Sales Tax in this petition is, on a rectification application filed under Section 62 of the Bombay Sales Tax Act, … of Sales Tax in this petition is, on a rectification application filed under Section 62 of the Bombay Sales Tax Act, 1959 ('the BST Act', for short) by a third party who is not directly affected by the


Feb 14 2002

Commissioner of Sales Tax and anr. Vs. Sales Tax Appellate Tribunal an ...

Court: Delhi

Decided on: Feb-14-2002

Reported in: 2002VIAD(Delhi)451; 2002(62)DRJ432

Dalveer Bhandari, J.1. This is a rather unfortunate litigation where the Sales Tax Appellate Tribunal (in short Tribunal) has imposed costs on the petitioners - the Commissioner of Sales Tax and … the Sales Tax Appellate Tribunal (in short Tribunal) has imposed costs on the petitioners - the Commissioner of Sales Tax and others. The petitioner aggrieved by the said order has preferred this petition under Article 226 of the


Sep 10 1974

The Sales Tax Officer and ors. Vs. the Sales Tax Officer and ors.

Court: Delhi

Decided on: Sep-10-1974

Reported in: ILR1975Delhi357; [1976]37STC356(Delhi)

and other incidents of the tax as Parliament may by law specify.' Accordingly, selection 15(a) of the Central Sales Tax Act, 1956 (hereinafter called the Central Act) lays down the restrictions and conditions in regard to tax on … importance in inter-State trade or commerce so declared by section 14 is included 'cotton yarn' the levy of sales tax on the inter-State sale of which is the subject-matter of these writ petitions. In Civil Writ 1247 of


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Dec 18 2008

The Sales Tax Tribunal Bar Association, a Society Registered Under the ...

Court: Mumbai

Decided on: Dec-18-2008

Reported in: 2009(3)BomCR491; 2009(2)MhLj837

The petitioners have challenged the appointment of the respondent No. 1 Mr. S.D. Mathane as Member of the Sales Tax Tribunal by an order dated 25.6.2008. They seek the issue of a writ of certiorari calling upon the … to the impugned appointment and a writ of quo warranto for quashing the said appointment dated 25.6.2008. The Sales Tax Tribunal to which the respondent No. 1 has been appointed has been constituted under Section 11 of the


Feb 04 1987

Super Cotton Bowl Refilling Works Vs. Commissioner, Sales Tax

Court: Allahabad

Decided on: Feb-04-1987

Reported in: [1987]66STC197(All)

sometime it requires repairing and refilling.2. The assessee moved an application under Section 35 of the U. P. Sales Tax Act (hereinafter called the Act) before the Commissioner, Sales Tax, for his opinion on certain points. The said … application under Section 35 of the U. P. Sales Tax Act (hereinafter called the Act) before the Commissioner, Sales Tax, for his opinion on certain points. The said points included as to whether the job of repairing and


Aug 29 1986

Bharat Syringe Works Vs. Commissioner of Sales Tax

Court: Allahabad

Decided on: Aug-29-1986

Reported in: [1985]65STC353(All)

for the assessment years 1973-74 to 1975-76 and a consolidated order dated 23rd October, 1981, passed by the Sales Tax Tribunal partly allowing the appeals, these six Sales Tax Revisions have been filed by the dealer are numbered … consolidated order dated 23rd October, 1981, passed by the Sales Tax Tribunal partly allowing the appeals, these six Sales Tax Revisions have been filed by the dealer are numbered as Sales Tax Revisions Nos. 201, 202 and 203


Jan 06 1989

Siddho Mal Paper Conversion Co. Vs. Commissioner of Sales Tax

Court: Allahabad

Decided on: Jan-06-1989

Reported in: [1989]74STC242(All)

than that for which the recognition certificate was granted under Sub-section (2) of Section 4-B of the U.P. Sales Tax Act, 1948 (briefly, 'the Act, 1948'). The penalty was, therefore levied by him under Sub-section (5) of Section … the rate of 8 per cent at Rs. 1,92,000. The assessee went in appeal before the Deputy Commissioner, Sales Tax, against the order of the assessing authority, who not only dismissed the appeal but estimated the purchases being


Mar 08 2007

Commnr. of Sales Tax, Orissa and ors. Vs. Crown Re-roller (P) Ltd. and ...

Court: Supreme Court of India

Decided on: Mar-08-2007

Reported in: 2007(210)ELT334(SC); JT2007(8)SC278; 2007(11)OLR(SC)206; 2007(4)SCALE196; (2007)3SCC659; 2007(1)LC430(SC); 2007AIRSCW2812

a resolution was adopted on 13.5.1986, pursuant whereto and in furtherance whereof, exemption was granted from payment of sales tax on raw materials sold to or purchased by a registered dealer and certified by the General Manager, District … 22.12.1989, the State Government in exercise of its powers conferred upon it under Section 8 of the Orissa Sales Tax Act, 1947, notified 'Iron and steel' to be taxable at the first point of sale, in a series


Nov 13 2006

Commissioner, Sales Tax, U.P. Vs. Mohan Brickfield, Agra

Court: Supreme Court of India

Decided on: Nov-13-2006

Reported in: JT2006(10)SC95; 2006(12)SCALE17; 2006AIRSCW5921

Arijit Pasayat, J.1. Leave granted.2. The Commissioner of Sales Tax, Uttar Pradesh, calls in question legality of the order passed by a learned Single Judge of the Allahabad … The dispute relates to the assessment year 1984-85. The High Court set aside the order passed by the Sales Tax Tribunal, Agra (in short the 'Tribunal') in Second Appeal No. 129 of 1989. High Court by the impugned


Feb 20 2007

Commnr. Sales Tax, U.P. Vs. Bharat Bone Mill

Court: Supreme Court of India

Decided on: Feb-20-2007

Reported in: 2007(3)SCALE383; (2007)4SCC136; 2007[6]STR167; 2007AIRSCW2615

a judgment and order dated 20.10.2003 passed by a learned Single Judge of the Allahabad High Court in Sales Tax Revision No. 1570 of 1990 whereby and whereunder the revision petition filed by the appellant herein was dismissed. … time to time. By a notification dated 16.07.1956, 'Fertilizers' other than 'Chemical Fertilizers' were exempted from payment of sales tax by the State in exercise of its powers conferred upon it under the U.P. Sales Tax Act, 1948.


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