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
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Arbitration and Conciliation Act, 1996
S.36: Execution of awards – Anywhere in the country – No requirement for obtaining a transfer of the decree from the Court which would have jurisdiction over the arbitral proceedings. [Arbitration and Conciliation Act, 1996, S.36, 40; Civil Procedure Code, 1908, S.46]

Sundaram Finance Limited v. Abdul Samad 2018 (2) SCALE 467/MANU/SC

Advocates Act , 1961
S.33: – Bar Council of India – Counsel needs express authority to enter settlement/compromise – Admission by counsel – Client is not bound by the statement or admission. [ Bar Council of India Rules , 1975 , Code of Civil Procedure, 1908, S.151, Order III Rule 1, Constitution of India 1950 Art. 226, 227]

Himalayan Cooperative Group Housing Society v. Balwan Singh (2015) 7 SCC 373/AIR 2015 SC 2867

West Bengal Sales Tax Act 1994
S. 2(5):Business – Provision of food, drinks and refreshments etc. to permanent members of an incorporated club-not a “deemed sale”-Payment by members to the club not a consideration-club even if incorporated is merely an agent of the members who facilitates the supply of the goods-principle of mutuality applicable even after 46th amendment to Constitution. [ S. 2(10), 2(30), Constitution of India , Art . 366(29A) (e ) , Finance (No. 2 Act , 1994 , S. 65(25a), 65(105) ,66 , Income -tax Act , 1961 , 2 (24) 44, Sale of Goods Act , 1930 , S. 1(1) ]

State of West Bengal and v. Calcutta Club Ltd. AIR 2019 SC 310/(2019) 311 CTR 121 (SC)/(2019) 76 GST 614 (SC)

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 ]

Godfrey Phillips v. State of UP (2005) 2 SCC 515/AIR 2005 SC 103/(2005) 194 CTR 257 (SC)

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]

Dhampur Sugar Mills Ltd. v. Commissioner of Trade Tax, U.P. (2006) 5 SCC 624/(2006) 147 STC 57 (SC)

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]

UOI v. Intercontinent Consultants & Technocrats Pvt Ltd (2018) 4 SCC 669/AIR 2018 SC 3754/(2018) 66 GST 450 (SC)

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 ]

State of Punjab v. Nokia India Pvt Ltd AIR 2015 SC 1068/ (2015) 49 GST 277 (SC)/ 2015 ( 315 ) ELT 162 (SC)/ MANU /SC /1178 /2014 ( SC)

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) ]

Sodexo SVC India Pvt. Ltd. v. State of Maharashtra & Others (2015) 16 SCC 479/AIR 2016 SC 413/(2016) 53 GST 293(SC)/2016 (331) ELT 23 (SC)

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)]

N.M. Goel & Co v. Sales Tax Officer, Rajnandgoan (1989) 1 SCC 335/AIR 1989 SC 285/1988 (38) ELT 733 (SC)/(1989) 72 STC 368 (SC)

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 ]

Kone Elevator India (P) Ltd. v. State of Tamil Nadu (2014) 7 SCC 1/(2014) 71VST9 (SC)/2014 (304) ELT 161 (SC)