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8 judgments · newest first · showing 1–8
The Supreme Court examined the interpretation of Government Order (G.O.) No.108 dated 20‑05‑1996, issued by the Government of Andhra Pradesh under its Target‑2000 industrial policy, which granted sales‑tax deferment/exemption to existing units expanding their capacity. The respondents, industrial …
The Associated Cement Companies Ltd. challenged the Andhra Pradesh General Sales Tax Act’s amendment that introduced two different tax rates for cement depending on whether the price included packing material (16%) or excluded it (20%). The appellants argued that this differential treatment violated …
Premier Breweries, a dealer in Indian Made Foreign Liquor, sold liquor in bottles packed in cardboard cartons and was assessed sales tax at 8% on the cartons under Entry 97 of the Kerala General Sales Tax Act, 1963. The Deputy Commissioner, invoking sections 5(5) and 5(6) of the Act, revised the …
Vasanthan Foundry, a manufacturer of rough cast iron castings, challenged a Tamil Nadu Government circular dated 14 September 1993 that re‑characterised such castings as distinct from "cast iron" and thus not "declared goods" under the Tamil Nadu General Sales Tax Act, 1959, leading to higher tax …
The Supreme Court examined whether a sales‑tax appellate authority could entertain a Form‑C declaration when it had not been filed before the first assessing authority under the Central Sales Tax Act, 1957. The revenue argued that Rule 12(7) limited the filing of Form‑C to the time of assessment by …
The Supreme Court examined the validity of purchase‑tax provisions in the sales‑tax statutes of Punjab, Tamil Nadu, Kerala, West Bengal and Bombay, which imposed tax on goods purchased for manufacture when the finished goods were dispatched out of the state without a sale. Dealers challenged these …
M/s. Sahney Steel and Press Works Ltd., a company with its registered office and factory in Hyderabad and branch offices in several other states, manufactured standard and non‑standard steel goods on orders received by its branches. The goods were dispatched from Hyderabad to the branches and then …
Rallis India Ltd. claimed exemption from sales tax on its inter‑state cotton purchases for the period April‑June 1969, relying on the Commercial Tax Officer’s orders under section 10 of the Central Sales Tax Act and the proviso to section 6 of the Andhra Pradesh General Sales Tax Act. The State …
