Central Sales Tax Act, 1956

The Supreme Court considered a contempt petition filed by JSW Steel Ltd., which had become the successful resolution applicant for the insolvent Monnet Ispat and Energy Ltd. After the National Company Law Tribunal approved the resolution plan, the State of Chhattisgarh issued demand notices for sales tax, VAT and entry…

The State of Rajasthan challenged the validity of sub‑rule (20) of Rule 17 of the Central Sales Tax (Rajasthan) Rules, 1957, which allowed the cancellation of Form C declarations issued by dealers on grounds of fraud or misrepresentation. The High Court held that the State lacked authority to make such a rule because i…

United Spirits Ltd., a manufacturer of beer and Indian Made Foreign Liquor, challenged the levy of entry tax by the State of Madhya Pradesh for the period April 2007 to March 2008, arguing that the State Government warehouses, not the manufacturers, caused the entry of goods into the local area and that no notification…

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 purchased goods from dealers who were exempt from sales tax under the Kerala General Sales Tax Act, 1963 and the Tamil Nadu General Sales Tax Act, 1959, and challenged the levy of purchase tax under s.5A of the Kerala Act and s.7A of the Tamil Nadu Act. The questions were whether such purchases constitut…

M/s Aristo Printers Pvt. Ltd. prints lottery tickets for its customers and procures its own ink and processing chemicals. The Uttar Pradesh Trade Tax Officer levied tax under Section 3F(1)(b) of the Uttar Pradesh Trade Tax Act, 1948 on the value of the ink and chemicals, arguing that they were transferred to the custom…

The respondent, FEMC Pratibha Joint Venture, claimed refunds of excess VAT credits for the 4th quarter of 2015‑16 and the 1st quarter of 2017‑18, filing revised returns in 2017 and 2019. The Commissioner of Trade and Taxes failed to refund the amounts and, in 2022, issued an adjustment order that set off the pending re…