C.T. Kochouseph vs State of Kerala and Another Etc.
SC · 9 May 2025
[2025] 6 S.C.R. 310 : 2025 INSC 661
Issue arose whether the purchase tax, as imposed by s.5A of the Kerala General Sales Tax Act, 1963 or s.7A of the Tamil Nadu General Sales Tax Act, 1959, is a tax in the nature of manufacture or consignment tax or an int…
Santhosh Maize & Industries Limited vs The State of Tamil Nadu & Anr.
SC · 4 July 2023
[2023] 10 S.C.R. 101 : 2023 INSC 590
Tamil Nadu General Sales Tax Act, 1959 – TNGST (Amendment) Act, 1993 (Act No. 24 of 1993) – TNGST (Second Amendment) Act, 1996 (Act No.37 of 1996) – Taxation Entry No.61 – TNGST (Amendment) Act, 1994 (Act No.32 of 1994)…
Heinz India Limited vs The State of Kerala
SC · 4 May 2023
[2023] 6 S.C.R. 425 : 2023 INSC 488
Kerala General Sales Tax Act, 1963 – Entry 79, 127 – Tamil Nadu General Sales Tax Act, 1959 – s. 3, Entry 20-(A) of Part C of First Schedule; Entry 1(iii) of Part-F of First Schedule – Drugs and Cosmetics Act, 1940 – s.…
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…
M/s Trimurthi Fragrances (P) Ltd. through Its Director Shri Pradeep Kumar Agrawal vs Government of N.C.T. of Delhi through Its Principal Secretary (Finance) & O
SC · 19 September 2022
[2022] 15 S.C.R. 516 : 2022 INSC 975
Tax/Taxation– Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Central Excise Act, 1944 – Delhi Sales Tax Act, 1975 – Uttar Pradesh Trade Tax Act, 1948 – Tamil Nadu General Sales Tax Act, 1959 – Whet…
