Sales Tax Act

Two consumer complaints were filed before the South Mumbai District Consumer Forum, and the opposite parties objected to the appearance of an authorized agent who was not an advocate. The High Court held that the Consumer Protection Act, 1986 permits parties to be represented by authorized agents and that this does not…

The Supreme Court examined whether offences under the Essential Commodities Act, 1955 (including those committed during the period of the Essential Commodities (Special Provisions) Act, 1981) fall within the ambit of the Maharashtra Control of Organized Crime Act, 1999 (MCOCA). It held that the 1955 Act’s Section 7 sti…

The State of Punjab appealed a High Court decision that had held market fee payable by buyers was not part of the sale consideration, and therefore the seller was not liable to pay purchase tax on it. The Supreme Court examined the definition of "turnover" under the Punjab General Sales Tax Act and the provisions of th…

Mis. Bharjatiya Steel Industries, a manufacturer of steel ingots, purchased iron scrap at a concessional tax rate under a recognition certificate granted by the Uttar Pradesh Trade Tax Act. In the assessment year 1985-86 it bought 2,532.989 MT of scrap and later sold about 10% of it to other dealers, claiming the mater…