sales tax Archives

Small-scale industries not exempted from sales tax for tea blending after amendment, holds SC; delivers split verdict doctrine of legitimate expectation aspect

“When a legitimate expectation of a specific outcome is created by a public authority, the said public authority is required to take into account such expectation created by it when making a decision that affects the interests of the individual or group” –Justice Krishna Murari

Case Briefs Tribunals/Commissions/Regulatory Bodies

Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.

Case Briefs Supreme Court

Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty

“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”

Case Briefs High Courts

[Sales Tax] Ori HC | Once the material is offered for inspection, the delivery shall be “deemed to have been completed” on that very date, Freight charges were rightly raised separately

Orissa High Court: A Division Bench of S. Muralidhar CJ and B.P. Routray, J. allowed the petition and held that the Tribunal

Case Briefs High Courts

Jhar HC | [Sales Tax and VAT] Only because a provision has been made for levy of penalty, the same by itself would not lead to the conclusion that penalty must be levied in all situations; HC reiterates

Jharkhand High Court: A Division Bench of H.C. Mishra and Deepak Roshan, JJ., allowed the present petition against the respondent authorities charging

Case Briefs Supreme Court

Section 5B of the KST Act and Rule 6(4)(m)(i) of the KST Rules operate in different spheres: SC

Supreme Court: When the bench of AM Khanwilkar and Ajay Rastogi, JJ was called upon to decide whether the condition of ‘use

Case Briefs Supreme Court

SC explains meaning of “total turnover” under the Karnataka Sales Tax Act

Supreme Court: While examining the applicability of the turnover tax as defined under Section 6 B(1) of the Karnataka Sales Tax Act, 1957, the bench of AM Khanwilkar and Ajay Rastogi, JJ held: “the expression ‘total turnover’ which

Case Briefs High Courts

Sales Tax Authorities cannot enforce the alleged charge on a property from the buyer of the property if she/he has had no notice of the same

High Court of Bombay: In a case where the petitioners were charged against unanticipated dues on a property by the Sales Tax