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14128400Section 42(3) Section 12 Section 22(2) Section 84 Section 27(4) Section 27(2) Section 11A Section 11A(1) Section 43(2) Section 22(3) Section 27(6) Section 24(3) Section 21 Section 42(1) Section 27(1)(a) Rule 12 Rule 7 -- 2022 TaxPub(VAT) 0161 (Mad-HC) Kalyan Jewellers India (P) Ltd. v. Asstt. Commr. (ST) Petition Dismissed, Mad-HC, W.P. Nos. 1442 & 1446 of 2021 & W.M.P. Nos. 1615 & 1619 of 2021, 04-Mar-2022

14128800Section 12(4) Section 11(7)(c) Section 62 Section 16 Section 7 Section 16(2) Section 2(r) Section 64 Section 30 Section 62(5) Rule 20 Rule 45 Rule 50 Rule 45(6) -- 2022 TaxPub(VAT) 0165 (HP-HC) Pooja Cotspin Ltd. v. State of Himachal Pradesh Petition Allowed, HP-HC, Civil Revision Petition No. 226 of 2015, 22-Mar-2022

14128900Section 42 Section 79(2) Section 77(1) Section 34 Section 50 Rule 5(1) -- 2022 TaxPub(VAT) 0166 (Ori-HC) Salimar Chemical Works (P) Ltd. v. State of Odisha & Ors. Petition Disposed of, Ori-HC, W.P. (C). No. 4937 of 2022, 08-Mar-2022

14129100Section 48 Section 44 Section 45 Section 46 Section 100 -- 2022 TaxPub(VAT) 0168 (Guj-HC) Shree Radhekrushna Ginning & Pressing (P) Ltd. v. State of Gujarat Application Dismissed, Guj-HC, R/Special Civil Application No. 5413 of 2022, 29-Mar-2022

13901000Section 18 Section 8 Section 10 Section 18While -- 2022 TaxPub(VAT) 0118 (Jhar-HC) Soni Auto & Allied Industries Ltd. v. State of Jharkhand Application Dismissed, Jhar-HC, JR No. 206 of 2015, 10-Aug-2021

14129400Section 8 Section 8(4) Section 28 Section 26 Section 9 Section 8(1) Rule 4(1)(A) Rule 54 Rule 5(2) Rule 5(4) Rule 12(7) -- 2022 TaxPub(VAT) 0171 (Del-HC) Srivenkateshware Tradex (P) Ltd. v. Commr., Delhi Value Added Tax & Anr. Petition Allowed, Del-HC, W.P. (C) No. 10015/2019, 25-Mar-2022

13899000Article 226 Entry tax Levy of taxes on sale of goods Inherent power and jurisdiction of Court to expunge the alleged adverse remarks made by Single Judge -- Assessee, who had purchased an imported car, was insisted by the transport authorities to pay entry tax before registering the vehicle. Hence, a Writ of Mandamus was filed by him. While dismissing the same, Single Judge made certain observations/remarks, which according to assessee, were disparaging and undeserving. Feeling aggrieved against the adverse remarks made by the Writ Court, the appeal was filed. Held: It was difficult to suggest that petitioner had acted with mala fide and with delibe......
2022 TaxPub(VAT) 0103 (Mad-HC) : (2022) 107 ITPJ (V) 0168 C. Joseph Vijay v. State of Tamil Nadu Petition Allowed, Mad-HC, W.A. No. 1810 of 2021 & C.M.P. No. 11316 of 2021, 25-Jan-2022

14129700Section 5(1)(e) Section 2(d) Section 6 Section 6A Section 8 Section 9 Section 13 Section 13(1) Section 13(5) Section 8(4) Section 6A(1) Section 8(1) Section 10 Section 13(3) Section 73 Rule 12 Rule 12(5) Rule 8 Rule 6 Rule 8(4) -- 2022 TaxPub(VAT) 0174 (Bom-HC) United Spirits Ltd. v. State of Goa In favour of Assessee, Bom-HC, Writ Petition Nos. 402 & 2290 of 2021, 04-Mar-2022

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