Bombay sales tax Act , 1959
S. 2(11): Dealer – Business – Trust – Sale of books, booklets, pamphlets, photos, stockers and other publications containing the message of Sai Baba – Trust is held to be not dealer – Whether a particular person is a dealer or/and whether he carries on business are the matters to be decided on the facts and circumstances of each case [S. 2(5A), 2(19), 3]
Andhra Pradesh Value Added tax, 2005
S. 4(7): Works Contract – Contractor & Sub-contractor – Only one taxable event in works contract, that is incorporation of goods in the works – tax leviable only once on transfer of property from sub-contractor directly to the employer – No liability of main contractor [Central Sales tax Act, 1956, S. 3, 4, 5, Constitution of India, Art. 366(29A(b)]
Andhra Pradesh General Sales Tax Act , 1957
S. 2(h): Goods – Canned software-Whether goods – meaning of software-when uploaded on physical medium, becomes marketable goods – properties such as capable of being possessed, stored, transferred, transmitted, bought and sold makes such software “goods” [S. 2(n), 5, Constitution of India, Art. 366(12) Customs Act, 1962, S. 12, 14, Indian Electricity Act, 191O, S. 39, Transfer of Property Act 1982, S. 4]
Andhra Pradesh General Sales Tax Act , 1957
S. 3: Levy of a duty in certain sales of electrical energy – Levy of duty under AP/MP Electricity Duty Act-purported to be enacted under entry 53 in List II to the Seventh Schedule to Constitution- State not authorized to levy electricity duty on interState sales of electricity-Sixth Amendment to Constitution
– scope of entries 53 and 54 – Whether electricity is goods – whether interstate sales thereof taxable under CST Act, 1956 [S. 2, 6, Constitution of India Art, 132, 139A, 145, 245, 246,
269, 286, 287, 366, Central Sales Tax Act, 1956, S 3, Indian
Electricity Act, 1910, S. 39]
Goods and Service tax Act , 2017
S.79 : Coercive Recovery of taxes etc during Corona Virus crisis- Orders of the Allahabad and Kerala High Courts directing the authorities to defer coercive recovery of taxes is stayed . [ Art. 226 , 227 ]
Central Goods and Services Tax Act, 2017.
S.83: Provisional Attachment u/s 83 of GST Act – Provisional attachment ceases upon expiry of one year- The action is in violation of the right to carry on business under Article 19(1) & deprivation of property under Article 300A. The Revenue shall pay costs of Rs. 5 Lakh. [ Art .19(1) ]
Finance Act ,1994
S.73: Appelate Tribunal – Adjournment – Medical certificate not necessary while seeking adjournment on medical ground-Order of Appellate Tribunal is set aside .
Central Goods and Services Tax Act, 2017/ Gujarat Goods an Services Act , 2017 .
GST – Search & Seizure- The action of the GST authorities of camping in the assessee’s home for 8 days and placing him under house arrest is illegal & a blatant abuse of powers. It has shocked the conscience of the court.
S. 220 : Collection and recovery-Assessee deemed in default – Pendency of appeal before CIT(A)-Stay was granted till the disposal of appeal by paying an additional amount of Rs 1.25 crores. [S. 132, 153A]
GST – Powers – S. 83 of the SGST Act, 2017.
Writ applicant seeks to challenge the action of blockage of the input tax, provisional attachment of the stock of goods, provisional attachment of its Bank Accounts in exercise of powers under Section 83 of the SGST Act, 2017.