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1 - 9 of 9 (1.32 seconds)Tamil Nadu Value Added Tax Act, 2006
The Central Sales Tax Act, 1956
Sodhi Transport Co. & Anr. Etc. Etc vs State Of U.P. & Anr. Etc. Etc on 20 March, 1986
(e) Regarding acceptance of other
documentary evidences in lieu of surrendering
transit pass, the Honourable Supreme Court, in the
case of Tvl.Sodhi Transport Co. and Another Vs.
State of U.P. and Another reported in (1986) 62
STC 381, ha? held as under:-
Tamil Nadu Goods and Services Tax Act, 2017
Article 226 in Constitution of India [Constitution]
M/S.Godrej Appliances Ltd vs Commercial Tax Officer on 8 June, 2009
(d) While holding the legal validity of the
statutory provisions relating to issue of transit pass
under Section 44-A of TNGST Act, 1959, the Tamil
Nadu Taxation Special Tribunal has held in the case
of Godrej-Ge Appliances Ltd. Vs. Assistant
Commercial Tax Officer and others (114 STC 570
(TNTST)) that the assumption made to treat the
transaction for which transit pass is not surrendered
in the exit check post as local sales is a rebuttable
presumption.
Smt Geetha Bhat D/O Keshava Bhat vs The Additional Commissioner Of ... on 29 September, 2010
The above view has been upheld by
the Karnataka High Court in the case of Smt.
Geetha Bhat Vs. Additional Commissioner of
Commercial Taxes, Zone-I, Gandhinagar, Bangalore
(52 VST 292).
M/S Orion Appliances Private Limited vs The Assistant Commercial Taxes Officer on 2 December, 2022
14. The ratio of this judgment has been followed in the case of
Godrej – GJ Appliances Ltd (supra) and has also been accepted by the
State where, in Circular dated 16.06.2014, instructions have been issued
to following effect:-
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