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 ]

Karnataka Sales Tax Act, 1957
S. 5C:Levy of tax on the transfer of the right to use any goods- Transfer of right to use – Charter Party Agreement [ Andra Pradesh General Sales tax Act 1957 , S 5E, Constitution of India , Art, 28, 246(4), 286, 297(3), 366(29A)(d) ]

Goods and Services Tax (Compensation to States) Act, 2017
S.11: Other provisions relating to Cess- GST Compensation Cess – Valid – Traceable to Articles 246A, 248 as well as 270 [Constitution of India Arts , 39, 245, 246(1) 246A, 248, 254, 269, 270, 271, 366(26A )

Customs Act ,1962

S. 129A :Appeal -Appellate Tribunal – Limitation – The period of
limitation of three months commences from the date on which the order sought to be appealed against is communicated and not from the date of decision of the Committee of Commissioners. [ S.128A ,129 ,General Clauses Act, 1897 S.3 (35) Rule 12 of the Customs Valuation Rules, 2007, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 Art , 226 ]

. Delhi Sales Tax Act, 1975
S. 4: Rates of tax- Lottery tickets –Right to participate in lottery is actionable claim – No sale of goods with in the meaning of the sales tax Act – Whether ratio of H. Anraj is still valid so far as it splits the rights attached to a lottery ticket into right to participate and right to win-former held as goods and latter as actionable claim-whether is a composite right [Constitution of India, Art. 246(3), 366(12), 366(29A) Sale of Goods Act, 1930,
S. 4(1), Transfer of Property Act, 1882, S. 3, 130]

Central Sales Tax Act, 1956
S. 3: When is sale or purchase of goods said Movement of goods in the course of import or inter-state or commerce – Deemed sale – when can be held to be covered by Section 3(a) and Section 5(2) of the CST Act, 1956 [S. 3(a), 5(2), Constitution of India, Art. 286(2), Delhi Value Added Tax Act, 2004, S. 7, 74]

Central Excise Act, 1944
S. 11B: Claim for refund of duty – Excise – Refund – Excise duty paid under mistake of law – Maintainability of suit or writ petition – Unjust enrichment – Salutary principle – to be held applicable [Constitution of India, Art. 265, Indian Contract Act, S. 72]

Central Excise Act, 1944
S. 11AB: Interest on delayed payment of duty – Interest on short levy or short payment – Escalation in price with retrospective date – Attracts interest on differential liability as per section 11AB of the Act

Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Valuation – Related person- Where the two companies/firms etc., belong to the same group then the test of mutuality is established and satisfied [S. 4(4)(c)]