Uttar Pradesh Tax on Luxurious Act , 1955
S.3: Levy of Luxury tax- Entry 62 List II: “taxes on luxuries…” – Cannot include “goods” even if they are “luxury goods” which are covered by Entry 54 List II – No overlapping in taxing entries of Seventh Schedule [ Central Sales Tax Act , 1956 , S 14 , 15, Constitution of India , Art 286 ]

Uttar Pradesh Trade Tax Act, 1948
S. 2(h): Sale- Section 2(h), U.P. Trade Tax Act, 1948 after amendment in consonance with Art. 366(29-A) of the Constitution – Concept of “barter” and “exchange” explained – Since in terms of the Act the manufacturer is a dealer, held, it could not be said that the supply of molasses is the present case was a mode of payment of licence fee [Constitution of India, Article 246, 366(29-A) and Schedule VII List II Entry 54]

Service Tax (Finance Act, 1994)
S. 67 : Valuation of taxable services for charging Service tax – Rule 5- Validity of provision – Determination of value – Reimbursable expenditure or cost incurred by service provider while providing taxable service –Rule 5(1) which provides for inclusion of said expenses in value of taxable service – It is ultra vires to Section 66 and 67 of the Finance Act, 1994
[Service Tax (Determination of Value Rules, 2006 , R.5; Finance Act, 1994, S.66, 67]

Punjab Value Added Tax Act , 2005
Entry 60 (6)(g) : Concessional rate of levy- Mobile battery charger-whether part of mobile phone or accessory thereof-Cell phones covered by HSN code 8525.20.17 – Entry 60(6)(g) of Schedule B under the Punjab & Haryana VAT Act covered said HSN and liable to VAT @ 4%-respondent sold cell phone and battery charger in a single solo pack and collected VAT @4% on the total pack-VAT @ 12.5% collected on separate sale of battery chargers –Battery charger is an accessory of cell phone and not part thereof-concessional rate of tax not applicable. [ S. 26 , 32(1), 53 ]

Maharashtra Municipal Corporation Act , 1949
S. 2(31A): Local Body Tax ( LBT) – Goods for levy of Octroi or Local Body Tax – Entry of Sodexo meal vouchers into the municipal limits of Mumbai-whether liable to LBT which is tax on entry of the “goods” for use, sale or consumption-meal vouchers issued to customers for definite value which are meant for distribution amongst their employees- employees visit the affiliated restaurants, departmental stores, shops etc which are affiliated-Vouchers are not “goods” and are not liable to Local Body Tax. [ S. 2(25 ), 2 (42) ]

Madya Pradesh General Sales tax Act , 1939
S.2(n): Works Contract – Material supplied by the employer – price of the material so supplied and consumed by the contactor deducted from the prices of the material in the final bill of the contractor – Entry Tax payable on the entry of goods into the local area for sale, consumption or use – Supplies are “sales” within the meaning of the MP Gen. Sales Tax Act – Contractor liable to pay entry tax [7(1), M. P. Sthaniya Kshetra Me Mal Ke Pravesh Per Kar Adhiniyam,1976, S. 3(1) , 6(c)]

Madras General Sales tax Act , 1939
S.2(i): Works contract -Lift installation- Construction- Building products – Manufacture, supply and installation of lifts- A contract for manufacture, supply and installation of lifts is a works contract [ S. 4, 5 ,6 ,7 , Constitution of India ,Art, 366(29A)(b) ,Finance Act , 1994 , S, 65(29) , S. 2 , Maharashtra Lifts Act , 1939, S .3(e), Sale of Goods Act 1930 , S.21 ]

Karnataka Value Added Tax, 2003
S.4: Liability to tax and rates thereof – Works Contract-rate of tax-Karnataka VAT Act- Rate of tax applicable on the various goods involved in the execution of works contract as per specific entry in the rate schedules [ S. 3(1) , 4(1)( c ) ]

Karnataka Value Added Tax, 2003 S. 2 (36): Turnover means – Valuation – Deduction of trade discount from total turnover – discount was not relatable to the sales effected by the relevant tax invoices – All trade discounts are allowable as permissible deductions. [ S. S.2(34), 64(1); Karnataka Value Added Tax Rules, 2005, R.3(2) (c)]

Karnataka Sales Tax Act, 1957
S. 8A: Power of State Government to notify exemption and reductions of tax – Maximum ( or Max ) Retail Price ( MRP) – MRP of a packaged product-Inclusive of all taxes-Cannot establish the collection of sales tax over the product [ Standard of Weights and Measures Act , 1976 , Rule 6 ]