Central Sales Tax Act, 1956

The respondents, dealers in hides and skins, claimed that leather splits and coloured leather fell within entry 14(1)(iii) of the Central Sales Tax Act, 1956 – "hides and skins, whether in a raw or dressed state" – and were therefore entitled to the concessions of section 15. The assessing authority allowed the claim f…

The respondents, M/s National Industrial Corporation Ltd., used paddy husk as fuel and were assessed sales tax under various Uttar Pradesh Trade Tax notifications. They contended that paddy husk was first included as a taxable commodity only by the notification dated 6 June 1996, and that earlier assessments were inval…

Hindustan Lever Ltd., a tea manufacturer, claimed exemption from entry tax on packing materials used for tea under a 1993 notification and a reduced rate under a 1998 notification. The issue was whether packing material could be classified as "raw materials, component parts or inputs" within Entry 80 of Schedule I of t…

Associated Cement Co. Ltd., a cement manufacturer, filed its sales‑tax returns for 1973‑74 under the Rajasthan Sales Tax Act and the Central Sales Tax Act without including freight charges, believing they were not taxable. After the Supreme Court in Hindustan Sugar Mills Ltd. v. State of Rajasthan held that freight for…

The appellant, an agent purchasing mentha oil in Uttar Pradesh for principals outside the state, was detained by the State Revenue for not deducting tax under Section 8‑E of the Uttar Pradesh Trade Tax Act, 1948. The agent filed a writ petition challenging the constitutional validity of Section 8‑E, arguing that the tr…

Mis. Vadilal Chemicals Ltd. set up a small‑scale unit in Medak to produce liquor ammonia and to refill anhydrous ammonia into cylinders. It obtained a final eligibility certificate under the 1993 Government Order granting a five‑year sales‑tax holiday. The Deputy Commissioner of Commercial Taxes (DCCT) later issued pre…

The appellants, manufacturers of pan masala and gutka, challenged state notifications issued under Section 7(iv) of the Prevention of Food Adulteration Act, 1954 that prohibited the manufacture, sale, storage and distribution of these products in the interest of public health. The questions before the Supreme Court wer…

The appellants, a bidi manufacturing partnership and dealers in tendu leaves, challenged the Madhya Pradesh General Sales Tax (Amendment) Act, 1968 and the 1971 amendment which re‑classified tendu leaves as non‑raw material and taxed them at a higher rate. They alleged violations of Articles 14, 19(1)(g), 286(3), 301 a…

M/S Kumar Motors, Bareilly purchased auto‑rickshaw chassis and bodies separately and assembled them before sale. The issue was whether this assembly amounted to "manufacture" under Section 2(e‑1) of the U.P. Sales Tax Act, 1948 and consequently attracted purchase tax under Section 3‑AAAA despite the use of Form III‑A. …

The Supreme Court examined whether the term "wheat" in Section 14(i)(iii) of the Central Sales Tax Act, 1956 includes flour, maida and suji. Dealers argued that these milled products remain wheat and should be treated as declared goods, thereby enjoying tax relief, while the states contended that the statute refers onl…

M/S Sonebhadra Fuels, which manufactures coal briquettes (coal tikli), sought exemption/rebate of sales tax on the basis that the briquettes were the same commodity as coal, which had already been taxed. The Assessing Authority, Appellate Authority and the Sales Tax Tribunal rejected the claim, holding the briquettes t…

The respondent, FEMC Pratibha Joint Venture, claimed refunds of excess VAT credits for the 4th quarter of 2015‑16 and the 1st quarter of 2017‑18, filing revised returns in 2017 and 2019. The Commissioner of Trade and Taxes failed to refund the amounts and, in 2022, issued an adjustment order that set off the pending re…

The Supreme Court examined whether the freely transferable "replenishment licences" (R.E.P. licences) and later "Exim Scrips" issued under the Imports and Exports (Control) Act, 1947 constitute "goods" for the purpose of state sales‑tax statutes. The Court held that these licences have an independent market value, are …

The State of Tamil Nadu appealed against the Madras High Court’s decision that the penalty under section 10A(1) of the Central Sales Tax Act, 1956 should be calculated on the basis of the concessional tax rate applicable to goods covered by a ‘C’ form. The assessee had purchased motor spare parts using ‘C’ form certifi…