Bombay Sales Tax Act, 1959

The case concerned a show‑cause notice issued under the Central Excises and Salt Act, 1944 for alleged short levy of excise duty by a sole proprietor who died in 1989. The legal heirs challenged the notice, arguing that the Act contains no provision to continue assessment against a dead person’s estate. The Supreme Cou…

The appellant, a partner in a firm assessed under the Bombay Sales Tax Act, 1959, claimed that a settlement with the State Minister for Finance had discharged his individual liability for the firm’s tax dues, and that the Commissioner had acted on this settlement. The Revenue contested the existence and effect of such …

Delta Distilleries supplied Indian Made Foreign Liquor to United Spirits under a contract that made the buyer responsible for sales tax. A dispute arose over a set‑off/refund claimed by Delta from the Sales Tax Department, which United Spirits argued reduced its tax burden. The arbitral tribunal allowed United Spirits …

Prism Cement Ltd., a unit that had been granted an absolute tax exemption under the Package Scheme of Incentives 1993 (PSI 1993) through an Eligibility Certificate (20‑02‑1998) and an Entitlement Certificate (24‑03‑1998), challenged the Maharashtra State's attempt to withdraw that benefit after the Finance Act, 2002 am…

The appellants, industrial units that had invested in backward areas of Maharashtra, claimed that a 2009 amendment to the Maharashtra Value Added Tax (MVAT) Act retrospectively altered Section 93, limiting their VAT exemption to a proportion of turnover, thereby violating Articles 14 and 19(1)(g) of the Constitution. T…

The plaintiff, a hotel operator, entered into a 1967 agreement with the owner (defendant) described as an “agreement for conducting” the hotel business, wherein the plaintiff paid a monthly royalty and was responsible for expenses, while the owner retained ownership. After the owner served notice to vacate, the plainti…