The State of Maharashtra & Ors. vs Prism Cement Limited & Anr.
SC · 12 February 2025
[2025] 2 S.C.R. 1861 : 2025 INSC 199
Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentive…
M/s Trimurthi Fragrances (P) Ltd. Thr. Its Director Shri Pradeep Kumar Agrawal vs Govt. of N.C.T. of Delhi through Its Principal Secretary (Finance) and Ors.
SC · 4 May 2023
[2023] 7 S.C.R. 1046 : 2023 INSC 487
Central Sales Tax Act, 1956 – ss.14, 15 – Finance Act, 1988 – Central Excise Tariff Act, 1985 – Chapter 21, 24 of the Schedule – Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Finance Act, 2001 – D…
Tata Motors Limited vs Central Sales Tax Appellate Authority & Others
SC · 21 September 2022
[2022] 4 S.C.R. 870 : 2022 INSC 992
Central Sales Tax Act, 1956 – s.22(1B) – Finance Act, 2010 – Sales effected through RSO, Vijayawada w.r.t vehicles/buses sold to APSRTC were in the nature of inter-state sale – Appellant was thus liable to pay central sa…
The State of Maharashtra and Others vs Greatship (India) Limited
SC · 20 September 2022
[2022] 4 S.C.R. 840 : 2022 INSC 991
Alternate Remedy – Availability of – Constitution of India – Art.226 – Writ petition under, entertainability of – Maharashtra Value Added Tax Act, 2002 – s.23 – Central Sales Tax Act, 1956 – Assessment order passed by th…
