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3 judgments · newest first · showing 1–3
Peeka Y Re‑rolling Mills (P) Ltd., a registered dealer under the Kerala General Sales Tax Act, 1963, purchased steel ingots that were exempt from tax under a notification issued under Section 10 of the State Act. The State assessed purchase tax under Section 5A on the same ingots, arguing that no …
India Carbon Ltd. and other appellants, manufacturers of petroleum coke, were liable to pay Central Sales Tax under the Central Sales Tax Act, 1957 on inter‑state sales. They delayed payment and the Assam Sales Tax authorities demanded interest under Section 35A of the Assam Sales Tax Act, 1947. The …
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 …
