Sales Tax Officer, Banaras and Ors. vs. Kanhaiya Lal Mukundlal Saraf AIR 1959 SC 135 Key Words: mistake, mistake of law, mistake of fact, equitable consideration FACTS Plaintiff claimed refund under section 72 of the sales tax levied by the defendant for the forward transactions entered into by the former, after the impugned collection of tax…
Composite Contracts and Applicability of Sales Tax on Photography M/s. Rainbow Colour Lab and Anr, vs. State of Madhya Pradesh; (AIR 2000 SC 808) M/s. Associated Cement Companies Ltd. etc. etc. vs. Commissioner of Customs; (AIR 2001 SC 862) Bharat Sanchar Nigam Ltd. vs. Union of India; (2006) 3 SCC 1 R. Mini Colour Lab v. Tamil Nadu…
Case History: Prior to the 46th Amendment of the Indian Constitution, composite contracts such as works contracts, hire-purchase contacts and catering contracts were not assessable as contracts for sale of goods. The locus classicus holding the field was State of Madras v. Gannon Dunkerley & Co. 9 STC 353 (SC). The classic concept of sale was…
CASE LIST Chartered Accountants and Architects, Levy On All India Federation of Tax Practitioners & Ors. vs. Union of India, (2007) 7 SCC 527 Service tax was a value added tax or a general tax which applies to all commercial activities involving production of goods and provision of services. Difference between service tax and sales tax…
CASE LIST State has the power to impose VAT on sale of under-construction Property (under Work Contracts) Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364 K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would…
CASE LIST Taxability of Profit from Supply of Equipment Outside India Ishikawajima Harinia Heavy Industries Ltd. v. DIT, Mumbai, (2007) 3 SCC 481 – No part of profit arising from the supply of equipment outside India would be chargeable to tax in India.
CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370 Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for…
The term ‘lease’ and ‘license’ are defined under Section 105 of the Transfer of Property Act and Section 52 of the Indian Easements Act respectively. Section 105 of Transfer of Property Act: “Lease Defined. A lease of immovable property is a transfer of a right to enjoy such property, made for a certain time, express…
CASE LIST Ashbury Railway Carriage and Iron Co. vs. Riche, [1875] L. R. 7 HL 653 When an act is performed or a transaction is carried out, which, though legal in itself, is not authorised by the object clause, in the memorandum of association, such an act is null and void. Attorney General vs. Great Eastern…
CASE LIST Award of Tender must be bona fide and in public interest. Makhija Developers Pvt. Ltd. vs. City and Industrial Development Corporation of Maharashtra Ltd. (CIDCO) & Ors., 2010 (112) BOMLR 1166 (Bombay High Court, 2010) Requests to modify the terms of Tender Gammon India Ltd. vs. Union of India (UOI) and Ors., 2003…
CASE LIST K. Raheja Corporation Private Limited and Anr. vs. State of Goa and Ors., 2011(2) ALL MR 128 (Bombay High Court, 2010) Pathan Mohammed Suleman Rehmatkhan vs. State of Gujarat and Ors., 2013 (14) SCALE 385 (Supreme Court, 2013)
CASE LIST Jurisdiction of Wakf Tribunal M. Bikshapathi vs. Government of Andhra Pradesh and Ors., 2002 (2) ALT 530 (High Court of Andhra Pradesh, 1999) Jai Bharat Co-operative Housing Society Ltd. vs. Andhra Pradesh. State Wakf Board, Hyd., 2000 (5) ALT 389 (High Court of Andhra Pradesh, 2000) Syed Muneer vs. Chief Executive Officer and Ors., 2002 (1) ALT 386 (High Court of…