Back
SAMEER JAIN
Dynamic Cables Private Limited – Appellant
Versus
Asstt. Commissioner, Commercial Taxes Anti Evasion Zone 1 Jaipur – Respondent
JUDGMENT :
1. With consent of learned counsel for the parties, the instant Sales Tax Revision Petitions (for short “STRs”) were taken up for final disposal.
2. These STRs were admitted vide order dated 30/01/2023 on the following questions of law:-
(ii) Whether under the facts and circumstances of the present case, the Rajasthan Tax Board was justified in ignoring the submission that if at all the levy of tax on element of freight was to be upheld, then the rate thereon had to be the same as levied on goods against Form “C” in view of the provisions of Section 8(1) of the Central Sales Tax Act, 1956?”
3. It is submitted on behalf of the petitioner-assessee that the petitioner-assessee is carrying on business of manufacturing and sale of PVC Cables, ACSR Conductors and other kinds of cables; and majority of their sales a
The main legal point established in the judgment is that the separately charged freight in the sale bill is not part of the sale price and is therefore excluded while calculating the taxable turnover....
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
Freight charges must be included in the transaction value for excise duty assessment where the sale is on FOR basis.
The main legal point established in the judgment is the requirement for the assessing authority to record reasons before initiating proceedings under Section 35(7) of the JVAT Act and the emphasis on....
Double taxation on the same transaction is impermissible, as established in the context of both C.I.F. and F.O.B. contracts.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
