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6 judgments · newest first · showing 1–6
The revisionist, Ravindra Kumar Tiwari, challenged a series of reassessment orders issued by the Commercial Tax authorities for Assessment Year 2000-01, alleging that the reassessments were based solely on an alleged undisclosed royalty payment of Rs. 9,67,587 and not on any fresh material. The High …
The Commissioner of Trade Tax, Uttar Pradesh assessed a 10% sales tax on bubble‑gum, treating it as an unclassified item, while the assessee argued it should be taxed at 6.25% as a sweetmeat (mithai) or confectionery. The First Appellate Court and the High Court held bubble‑gum to be a confectionery …
Mauri Yeast India Pvt. Ltd., a manufacturer of yeast, had long classified its product as a "chemical" under Entry 21 of the Uttar Pradesh Sales Tax Notification and paid tax accordingly. In 2005 the assessing officer re‑classified yeast as an "unclassified item" and imposed a higher tax, a decision …
MIS Dewan Enterprises, a manufacturer of cycle rims, was assessed by the Uttar Pradesh Sales Tax Officer at an 8% rate, treating the rims as cycle parts. The company argued that under Section 14(iv)(xiv) of the Central Sales Tax Act, cycle rims are "declared goods" and, per Section 15, should be …
The Supreme Court considered appeals by Hindustan Vegetable Oils Corporation Ltd. (the appellant) against an Allahabad High Court order that compelled it to issue Declaration Forms (Form III‑Kha) to several dealers (the respondents) for tins purchased for vanaspati production. The dispute centered …
Twenty-six packages of utensils were seized by a Uttar Pradesh sales tax officer because they were being transported without the required documents. The railway argued that the goods were moving from a railway godown to a city booking agency, which it claimed was part of the "Railway" under the …
