Sales tax
3 judgments tagged with this keyword in the official report. Filter or search within these · Subject index
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C.T. Kochouseph v. State of Kerala and Another Etc.
Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an inter-state…
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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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M/s. K.P. Mozika v. Oil and Natural Gas Corporation Ltd. and Ors.
In a group of appeals, the assessee have, under a contract, agreed to provide different categories of motor vehicles, such as trucks, trailers, tankers, buses, scrapping winch chassis, and cranes, to the Oil and Natural Gas…