TaxCorp · VAT Monday, 20 July 2026

Search VAT & Sales Tax decisions

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.

Latest ruling
HC-MADRAS· 14 Jul 2026
M/s. Sayar Jewellers. Versus The State of Tamil Nadu Represented by the Joint Commissioner (CT), Vellore

(2026) TaxCorp(VAT) 31599 (HC-MADRAS)

Madras High Court Upholds Penalty and Tax on Suppressed Purchases and Sales Discovered After Income Tax Inspection Despite Revised Return - The Madras High Court’s decision establishes that a revised return filed after the detection of unaccounted stock during an official inspection does not absolve a dealer from liabi...

Read the full decision →

Today's paper

The latest additions to the VAT library.

Latest cases View all →
HC-JHARKHAND ·14 Jul 2026
M/s Jay Bee Enterprises Versus C.M.D. Jharkhand Urja Vikas Nigam Limited Ranchi., M.D. Jharkhand Bijli Vitran Nigam Limited, Chief Engineer APDRP Jharkhand Bijli Vitran Nigam Limited, Ranchi.

(2026) TaxCorp(VAT) 31598 (HC-JHARKHAND)

Jharkhand High Court Rules Contractor Cannot Retain Benefit of Reduced Excise Duty Under Firm-Price Works Contract with...

HC-BOMBAY ·13 Jul 2026
Union bank Of India, Geeta C. Chandra, Ajay Satishrao Jadhav, Mangesh Vasant Patwardhan & Ors, Janseva Sahakari bank Ltd Thr Its Authorised Officer Versus The Deputy Commissioner Of State Tax

(2026) TaxCorp(VAT) 31597 (HC-BOMBAY)

Bombay High Court Affirms Absolute Priority of Secured Creditors Over State Tax Dues; Orders Removal of State Encumbranc...

HC-AP ·13 Jul 2026
M/s. Chaitanya Enterprises Versus The Commercial Tax Officer and 3 others.

(2026) TaxCorp(VAT) 31596 (HC-AP)

Telangana High Court Quashes Non-Speaking Best Judgment Assessment Against Works Contractor Opting for Composition Schem...

SC ·13 Jul 2026
Asia Sugar & Chemical Co., Devangere, M/s. Indian Sugar And General Exports Import Corporation Ltd. Versus The State of Karnataka & Ors.

(2026) TaxCorp(VAT) 31595 (SC)

Supreme Court Upholds Retrospective Restriction on Imported Sugar Tax Exemption but Bars Penalty and Limits Interest; In...

HC-KARNATAKA ·08 Jul 2026
M/s. Yellalinga Electricals Versus The Additional Commissioner of Commercial Taxes, Zone-1 Bengaluru.

(2026) TaxCorp(VAT) 31594 (HC-KARNATAKA)

Karnataka High Court Rejects Review Petition Citing Absence of Apparent Error and Upholds Prior Ruling on Opportunity to...

More cases View all →
HC-KARNATAKA ·08 Jul 2026
M/s. India Heritage Foundation Versus The State of Karnataka Department of Finance, Bangalore.

(2026) TaxCorp(VAT) 31593 (HC-KARNATAKA)

Karnataka High Court Rules Revised Return Essential for Claiming Lower VAT Rate in Works Contracts; Remand for Record Ve...

HC-GUJARAT ·07 Jul 2026
Shakti Sales Corporation & Anr. Versus State of Gujarat & Ors.

(2026) TaxCorp(VAT) 31592 (HC-GUJARAT)

Gujarat High Court Rules State Cannot Restrict Input Tax Credit on Declared Goods Resold in Inter-State Trade: Section 1...

HC-BOMBAY ·06 Jul 2026
M/s. Neon Laboratories, through its authorised representative Rakesh Parmar Versus The Deputy Commissioner of Sales Tax, PAL-VAT- E-005, Palghar & Ors.

(2026) TaxCorp(VAT) 31591 (HC-BOMBAY)

Bombay High Court Upholds SARFAESI Priority Over State MVAT Dues: Attachment and Encumbrance Quashed for Non-Compliance...

HC-AP ·03 Jul 2026
M/s. SDE Engineers Limited and Others Versus Commercial Tax Officer, Hyderabad and Others.

(2026) TaxCorp(VAT) 31590 (HC-AP)

Telangana High Court Rules: No VAT on Composite Lease Amenities—No Transfer of Right to Use Goods Without Exclusive Poss...

HC-KERALA ·06 Jul 2026
The Commercial Tax Officer (Works Contract & Luxury Tax), Alappuzha Versus Escapade Reports Private Limited.

(2026) TaxCorp(VAT) 31589 (HC-KERALA)

Kerala High Court Bars Retrospective Levy of Interest Under Luxury Tax Law for Pre-Amendment Periods - On the basis of t...