Central Sales Tax Act, 1956
7 Supreme Court judgments considering this law. Search within these.
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Commissioner of Sales Tax, Maharashtra, Bombay v. R.M.D.C.
Issue arose whether tax can be levied u/s.3F of the Uttar Pradesh Trade Tax Act, 1948, on the ink and processing material used by the appellant in undertaking the printing work of lottery tickets.
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M/s United Spirits Ltd. v. The State of Madhya Pradesh & Ors.
Did the appellants-manufacturers cause to effect the entry of goods into the local area as required u/s.3(1)(a) r/w ss.2(1)(aa), 2(1)(b) and 2(3), M.P. Entry Tax Act, 1976, rendering them liable for entry tax for the period…
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State of Rajasthan & Ors. v. Combined Traders
Sub-rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957 provided that where any dealer had generated declaration forms or certificates by misrepresentation of fact or by fraud or in contravention of the…
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M/s JSW Steel Limited v. Pratishtha Thakur Haritwal & Ors.
Whether the case of the present Petitioner is specifically covered by the judgment of this Court in the case of Ghanshyam Mishra and Sons Private Limited v. Edelweiss Asset Reconstruction Company Limited and Others [2021] 13 SCR…
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The State of Maharashtra & Ors. v. Prism Cement Limited & Anr.
Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993…
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(Reliance Communications v. Commissioner of Service
Whether the mobile service providers who pay excise duties on various items for setting up their business more particularly for erection of mobile towers and peripherals like pre-fabricated buildings etc. can take the benefit of…
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Commissioner of Customs v. M/s Canon India Pvt. Ltd.
Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show cause…