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 petitioners, manufacturers of handicrafts in Haryana, purchased raw material within the state and sold the finished goods to dealers in Delhi who exported them. They claimed exemption from purchase tax under Section 9 of the Haryana General Sales Tax Act, relying on the declaration form ST‑15. The Haryana Sales Tax…

The Commissioner of Sales Tax, Jammu & Kashmir filed review petitions challenging the Supreme Court's earlier decision in Pine Chemicals Ltd. that allowed dealers to claim the benefit of sub‑section (2A) of Section 8 of the Central Sales Tax Act based on exemption granted under Government Order No. 159. The core issue …

The State of Rajasthan introduced two sales‑tax incentive schemes, a 1987 scheme offering 100% exemption and a 1989 scheme offering 75% exemption, and allowed entrepreneurs to opt for one. Vividh Marbles Pvt Ltd chose the 1989 scheme and obtained an eligibility certificate, but the assessing authority mistakenly grante…

M/s. Chillies Export House Ltd., a public limited company engaged in exporting chillies, claimed that its activities of sorting, grading, clipping, stemming and fumigation (the latter performed by a contractor) amounted to "processing of goods" under the Finance Acts, making it an "industrial company" eligible for a co…

M/s Embee Corporation entered into a contract with the Directorate General of Supplies & Disposal (DGS&D) to import carbamite from West Germany for use in a government explosives factory. The importer claimed exemption from Central Sales Tax, arguing that the sale was in the course of import under Section 5(2) of the C…

The State of Bihar issued a notification requiring carriers transporting goods exceeding a specified quantity to carry Forms XXVIII A or XXVIII B as permits for verification and assessment of sales tax. Harihar Prasad Debuka, a registered dealer, was penalised for not correctly completing the form and challenged the no…

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 Uttar Pradesh Government issued a Gazette notification under Section 4‑A of the U.P. Sales Tax Act, 1948, granting a three‑year sales‑tax exemption to certain newly set‑up industrial units for specified goods. Hindustan Safety Glass Works (P) Ltd claimed that, under the pre‑amendment provision of Section 8(2A) of t…

The company Rajratha Naranbhai Mills Ltd. was ordered to be wound up on 26 June 1967 and the liquidator invited creditors to prove claims for priority under s.530(1)(a) of the Companies Act, 1956. The Sales Tax Officer claimed priority for sales tax and penalties, arguing that the assessment orders and demand notices w…

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…

Hindustan Aeronautics Ltd, a manufacturer and service provider for aircraft, entered into a 1951 contract with the President of India (the owner) to service, repair and overhaul Air Force aircraft. The contract required the contractor to supply spare parts when the owner failed to do so, with the parts to be treated as…

The appellant, a partnership firm engaged in oil refining on its own account and on a job‑work basis, sought to import coal from outside Uttar Pradesh using Form‑31, which is required for imports "in connection with business" under the U.P. Sales Tax Act, 1948. The Assistant Commissioner issued a show‑cause notice alle…

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 …

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 assessments. The appel…

Associated Cement Companies Ltd, a cement manufacturer, supplied cement to the Cement Manufacturing Company of India Ltd, which acted as its exclusive marketing agent. The appellant claimed that the sales to the marketing company were exempt from Madhya Pradesh sales tax under the Explanation to Article 286(1)(a) of th…

Periyar & Pareekanni Rubbers Ltd., a distillery registered under the Kerala General Sales Tax Act, leased its factory to Eagle Distillery Ltd. The lessee continued to use the lessor's sales‑tax registration number and statutory Forms C and D, but failed to remit the tax collected. The assessing authority issued notices…

The Regional Provident Fund Commissioner appealed against a Karnataka High Court order that had held Raj's Continental Exports (P) Ltd was not a branch of Mis. Continental Exporters, a proprietorship owned by the same individual who was also the Managing Director of the company. The respondent claimed infancy protectio…

Tata Motors Ltd., a manufacturer of motor vehicle chassis and parts, claimed a set‑off of sales tax for purchases of steel that later became scrap, invoking Rules 41D and 41E of the Bombay Sales Tax Rules. The Maharashtra Sales Tax Laws (Levy, Amendment and Repeal) Act, 1989 retrospectively withdrew that set‑off benefi…

The appellant, Tin Plate Co. of India Ltd., a manufacturer registered under the Bihar Sales Tax Act and Central Sales Tax Act, filed its return for assessment year 1985‑86. The Commercial Tax Officer disallowed its claim of stock transfer as inter‑state sales and levied 10% tax, issuing a demand notice. The company cha…