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Digest - Section 3—Enhancement of turnover—Absence of material to indicate suppressed turnover of inter-State sale—Validity of
Jai Maa Shakti Timber Merchant v. CCT 2022 TaxPub(VAT) 234 (All-HC)
Digest - Section 74A(2)—Revision—Issue involving classification—Mixed question of facts and law
Apple India (P) Ltd. v. Commr. of Delhi VAT 2022 TaxPub(VAT) 297 (Del-HC)
Digest - Section 54(1)(14)—Penalty under section 54(1)(14)—Transport of goods with incompletely filled declaration in Form No. 38—Imposition of
Ranbaxy Laboratories Ltd. v. CCT 2022 TaxPub(VAT) 241 (All-HC)
Digest - Section 48—Recovery of arrears of VAT—Priority of charge over land—Right of secured creditors
Mani Laxmi Metal & Alloys (P) Ltd. v. State of Gujarat 2022 TaxPub(VAT) 191 (Guj-HC)
Digest - Section 129—Detention of goods along with conveyance—Undervaluation of goods to avoid downloading of E-way Bill—Validity
Radha Fragrance v. UOI & Ors. 2023 TaxPub(GST) 264 (All-HC)
Digest - Section 56(1)—Reassessment—Power of Commissioner to grant permission for assessment under section 56—Validity of
R.M.G. Fabricators v. CCT 2022 TaxPub(VAT) 216 (All-HC)
Digest - Section 21—Assessment of escaped turnover—Assessing Authority having relevant material in his hand—Allowability
Parmarth Steel & Alloys (P) Ltd. v. State of U.P. & Ors. 2022 TaxPub(VAT) 258 (All-HC) : (2022) 101 GSTR 131 (All)
Digest - Section 4B(2)—Purchase of goods against Form 3B—Purchase of paint—Paint not utilised as raw-material for manufacture of sugar
Seksaria Biswan Sugar Factory Ltd. v. CTT 2022 TaxPub(VAT) 245 (All-HC)
Digest - Section 24—Exemption under Entry 30—Sales prices tampered—Assessment being time barred under section 24/27—Validity
VKC Footprints Global (P) Ltd. v. STO 2022 TaxPub(VAT) 275 (Mad-HC)
Digest - Section 3(3)—Concessional rate of tax—Purchase of packing material—Position prior to 12-3-1993
Oswal Oils & Vanaspathi Industries v. CTO 2022 TaxPub(VAT) 237 (Mad-HC)


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