Journal CLL

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Central Sales Tax Act, 1956 Section 3—Concessional rate of tax—Purchase of High Speed Diesel Oil—Permission to download C Form
Tata Steel Ltd. & Anr. v. State of West Bengal & Ors. 2022 TaxPub(VAT) 43 (Cal-HC)
Tamil Nadu Value Added Tax Act, 2006 Section 3—Levy of tax—Chewing Tobacco—Rate of tax
M.U. Mohamed Sultan & Co. v. Asstt. CST 2022 TaxPub(VAT) 23 (Mad-HC) : (2022) 96 GSTR 10 (Mad)
Tamil Nadu Value Added Tax Act, 2006 Section 22—Assessment—Cancellation of auction conducted—Auction was sought to be cancelled for not having followed the procedure—Department failed to perform its duty
Om Sakthi Narayani Siddar Peedam Charitable Trust v. Sivakumar, Asstt. CCT 2021 TaxPub(VAT) 348 (Mad-HC)
Tamil Nadu Value Added Tax Act, 2006 Section 27(4)—Levy of penalty—Excess availment of input tax credit—No suppression on the part of assessee or availment of bogus claim
S.R. Raja Cements v. State of Tamil Nadu 2022 TaxPub(VAT) 64 (Mad-HC)
Constitution of India, 1950 Article 226—Writ petition—Maintainability of petition—Availability of alternative remedy of appeal
SGS Marketings v. Asstt. CCT 2021 TaxPub(VAT) 361 (Mad-HC)
Constitution of India, 1950 Article 226—Writ petition—Exercise of erroneous jurisdiction—Petition was filed without exhausting statutory remedy of appeal
SSB Industries v. Commercial Tax Officer (Main) 2022 TaxPub(VAT) 38 (Mad-HC)
Constitution of India, 1950 Article 226—Writ petition—Bar as to officacious alternative remedy—Maintainability
Kanunga Extrusion (P) Ltd. v. Asstt. Commissioner (ST) 2022 TaxPub(VAT) 18 (Mad-HC)
U.P. Trade Tax Act, 1948 Section 21—Levy of sales tax—Bitumen given to PWD department—Authority failed to show that there was wrong claim by assessee
Sayeed Corporation v. CCT 2022 TaxPub(VAT) 36 (All-HC)
Income Tax Act, 1961 Section 144C—Assessment—Validity—Passing of order titled as draft assessment order along with notice of demand and penalty notice
Suretex Prophylactics (India) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 1866 (Bang-Trib)
Income Tax Act, 1961 Section 133A—Survey—Additions to income—Excess stock of goods found during survey—Addition of entire stock value or profit element in it
Dy. CIT v. Shree Anjani Sarees (P). Ltd. 2021 TaxPub(DT) 2485 (Kol-Trib)