Category Archives: Sales Tax

Union Budget 2017 highlights: Govt.

Indian government presented the General Budget 2017-18 in Parliament here today. This is the first of its kind which included the Railway Budget. This year’s Union Budget also does not have Plan and Non-plan classifications and has been advanced by a … Continue reading

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FAQs on Goods and Services Tax (GST): Govt.

Indian Government has provided answers to the various frequently asked questions relating to GST http://goo.gl/gImsMO

Posted in Administrative Law, Banking Law, Constitution Law, Consumer Law, Excise Law, General Law, Notifications/Publications/Circulars, Sales Tax, Service Tax | Tagged , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , | Leave a comment

Tax demand on Flipkart quashed: KerHC

In an important tax ruling, the Kerala High Court quashed the demand raised by a State tax authority against e-commerce company Flipkart and termed it as ‘arbitrary’. Kerala Sales tax authority issued notice to Flipkart that the company is liable … Continue reading

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Revenue could resile from settlement: SC

The Supreme Court of India clarified that there could be no settlement with an individual partner so as to discharge him from his obligation to pay the sales tax dues payable by the assessee-Firm, and hence Revenue could resile from … Continue reading

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Cochin Port Trust assessable to sales tax: SC

The Supreme Court of India ruled that Cochin Port trust is a ‘dealer’ and falls within such definition under Kerala General Sales Tax Act (“Act”) and is consequently assessable to tax under the Act. Comparing the definition of a ‘dealer’ … Continue reading

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Rebate of Tax by UP State to manufacturers in the State violates the Constitution: SC

The Supreme Court of India ruled that ‘rebate of tax’ granted by State of Uttar Pradesh to manufacturers in the State discriminates against the goods imported from neighbouring States, and thus is violative of Articles 301 and 304(a) of the … Continue reading

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Selling dealer not guilty of ‘wilful omission’ in filing his sales tax return on the basis of the ST-1 Form furnished by purchasing dealer: DHC

The Delhi High Court ruled that the selling dealer (petitioner) is not guilty of ‘wilful omission’ in filing his sales tax return on the basis of the ST-1 Form which was duly furnished to him by the purchasing dealer in … Continue reading

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