Central Sales Tax Act

The Supreme Court examined the constitutional validity of Entry 25 of Schedule VI of the Karnataka Sales Tax Act, 1957, which levies tax on the processing and supply of photographs, photo prints and photo negatives. The issue centered on whether the State could tax the goods component of a works contract after the 46th…

The Supreme Court examined whether service tax could be levied on indivisible works contracts entered into after the Finance Act, 1994 but before the 2007 amendment that expressly made such contracts taxable. It held that the 1994 Act neither charged nor provided machinery to assess service tax on composite works contr…

The Supreme Court examined whether Jaljira and similar spice mixtures manufactured by M/s Jalani Enterprises constitute "packed masala" under Entry No. 184 of the Rajasthan Sales Tax notification dated 29.03.2001. The High Court had held that Jaljira was a drink falling under the residuary entry and liable to tax at 10…

The Supreme Court examined whether a credit note issued by an automobile manufacturer to a dealer, for replacing a defective part under a warranty, constitutes a sale liable to sales tax. It held that when the dealer uses a part from his own stock or purchases it from the market and is reimbursed by a credit note, the …