Bombay Sales Tax Act, 1959
S. 25: Registration – Retrospective cancellation of Registration- Rights of purchaser – Registration certificate (RC) of supplier in force at the time of purchase – RC cancelled thereafter with retrospective effect-assessing officer disallowed the resale claim of same goods – Rights of the purchaser are not affected by subsequent cancellation of Registration certificate – Resale claim is allowable
Digest of case laws
Online digest of latest case laws
This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws 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]
Tata Consultancy Services v. State of AP (2004) 271 ITR 401/192 CTR 257/141 Taxman 132/137 STC 620(SC)/(2005) 1 SCC 308 (SC)/AIR 2005 SC 371Andhra 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]
S. 260A : Appeal – High Court -Dismissal of appeal on grounds of delay in fling of appeal – Cash credits -No substantial question of law [ S .68 254(1) ]
J. Stephen v. ITO ( 2018) 256 Taxman 172 / (2020)425 ITR 561 (Mad) (HC)S.28(i):Business — Income from house property —Object of developing commercial complexes —Income earned assessable as business income [ S.22 ]
PCIT v. City Centre Mall Nashik Pvt. Ltd. (2020) 424 ITR 85 / 121 taxmann.com 87(Bom)(HC)S.254(1) : Appellate Tribunal — Powers- Remand – Deduction at source – The Tribunal being the fact finding authority ought to look into the facts before ordering a remand on the basis of the directions issued by the Supreme Court. [ S. 194J , 201(1) 271C ]
CIT(TDS) v Jeevan Telecasting Corporation Ltd (2018) 171 DTR 145 / 305 CTR 1001/ (2020)423 ITR 496 (Ker)(HC)S.45: Capital gains — Transfer of bonus shares — Bonus shares in respect of shares held as stock-in-trade — No presumption that bonus shares constituted stock-in-trade — Tribunal justified in treating bonus shares as investments [ S.28(i) ]
PCIT v. Ashok Apparels (P.) Ltd (2019) 264 Taxman 50 / (2020)423 ITR 412 (Bom) (HC)S.32:Depreciation — Windmill —Additional depreciation – Trial run – Business of manufacture of matches- Windmill for production of electricity —Entitle to depreciation and additional depreciation .[ S.32(1)(iia) ]
Tenzing Match Works v. Dy CIT (2019) 182 DTR 1/ (2020) 423 ITR 312 / 314 CTR 679 (Mad)(HC)