TaxCorp · VAT Thursday, 10 September 2026

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Full-text search across state VAT and Central Sales Tax case law — High Court, Supreme Court & tribunals. Legacy-period disputes are still being decided: the archive stays current.

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HC-SIKKIM· 03 Sep 2026
Zydus Healthcare Limited (Earlier M/s. German Remedies) v. Commissioner, Commercial Tax Division & Ors.

(2026) TaxCorp(VAT) 31655 (HC-SIKKIM)

Section 38 and Section 42A of the Sikkim VAT Act, read with Section 6A of the Central Sales Tax Act, 1956 - Refund of security deposited under protest achieved during pendency of writ petition; petition closed with liberty to agitate interest and challenge to time-barred assessment proceedings - The Sikkim High Court c...

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HC-GUJARAT ·02 Sep 2026· Petition allowed.
Nirma Ltd. & Anr. v. State of Gujarat & Ors.

(2026) TaxCorp(VAT) 31654 (HC-GUJARAT)

Section 84A of the Gujarat Value Added Tax Act, read with Section 75 of the Gujarat Value Added Tax Act - Section 84A of...

HC-ALLAHABAD ·24 Aug 2026· Appeal allowed.
The Commissioner, Commercial Tax U.P. v. S/S Deputy Director (Nirman) Rajya Krishi Utpadan Mandi Parishad

(2026) TaxCorp(VAT) 31653 (HC-ALLAHABAD)

Section 28(2) of the Uttar Pradesh Value Added Tax Act - Supply of cement and other materials to works contractor with v...

HC-ALLAHABAD ·21 Aug 2026· Appeal allowed.
M/s Anand Traders Ashok Nagar v. Commissioner of Commercial Tax Lko.

(2026) TaxCorp(VAT) 31652 (HC-ALLAHABAD)

Section 10A of the Central Sales Tax Act, 1956 - Penalty under Section 10A of the Central Sales Tax Act cannot be sustai...

HC-ALLAHABAD ·25 Aug 2026· Appeal allowed.
M/s B.T.C. Industries Pvt. Ltd. v. The Commissioner, Commercial Taxes

(2026) TaxCorp(VAT) 31651 (HC-ALLAHABAD)

Section 54(1)(14) of the Uttar Pradesh Value Added Tax Act, read with Section 74 of the Central Goods and Services Tax A...

HC-DELHI ·02 Sep 2026· Petition disposed off.
Ministry of Railways v. The Assessing Authority & Ors.

(2026) TaxCorp(VAT) 31650 (HC-DELHI)

Section 2(c) and Section 2(e) and Section 2(l) and Section 6 and Section 8 of the Delhi Sales Tax Act, 1975, read with S...

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HC-JHARKHAND ·31 Aug 2026· Petition dismissed.
M/s. Basanti Mata Hard Coke Enterprises v. The State of Jharkhand & Ors.

(2026) TaxCorp(VAT) 31649 (HC-JHARKHAND)

Central Sales Tax Act, 1956 read with Jharkhand Value Added Tax Act, 2005 - Demand notices consequential to finalised as...

HC-GAUHATI ·28 Aug 2026· Petition dismissed.
M/s. Shiv Steel Industries v. The Union of India & Others

(2026) TaxCorp(VAT) 31648 (HC-GAUHATI)

A fresh writ petition cannot extend or override a conditional direction of a coordinate bench requiring statutory pre-de...

SC ·31 Aug 2026· Petition dismissed.
The Additional Chief Secretary/Commissioner of Commercial Taxes & Anr. v. Southern Agrifurane Industries (P) Ltd.

(2026) TaxCorp(VAT) 31647 (SC)

Supreme Court refuses to interfere with Madras High Court's direction for issuance of C-Forms for interstate purchase of...

HC-KERALA ·07 Aug 2026· Appeal allowed.
The State of Kerala v. M/s. Ojin Bakes

(2026) TaxCorp(VAT) 31646 (HC-KERALA)

Section 76 of the Kerala Court Fees And Suits Valuation Act, 1959, read with Section 67 of the Kerala Court Fees And Sui...

SC ·14 Aug 2026· Petition allowed.
M/s. MRF Limited v. State of Kerala & Ors.

(2026) TaxCorp(VAT) 31645 (SC)

Clause (h) of S.R.O. No. 38/1998 amending S.R.O. No. 1729/1993 under the Kerala General Sales Tax Act, 1963 - Compound r...