TaxCorp · VAT Thursday, 22 October 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-HP· 15 Oct 2026
M/s Super Power Steels v. The Himachal Pradesh Tax Tribunal and another

(2026) TaxCorp(VAT) 31695 (HC-HP)

Section 48 of the Himachal Pradesh Value Added Tax Act, 2005, read with Section 47(1) and Section 45(2) of the Himachal Pradesh Value Added Tax Act, 2005 - Revision under Section 48 of the HP VAT Act is not maintainable against an order rejecting a rectification application under Section 47(1), and a party that withdre...

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HC-RAJASTHAN ·03 Oct 2026· Petition dismissed.
M/s Samcor Glass Ltd. v. Assistant Commissioner (Anti Evasion), Commercial Taxes, Circle-I, Kota And State of Rajasthan – through Commissioner, Jaipur

(2026) TaxCorp(VAT) 31694 (HC-RAJASTHAN)

Section 12 of the Rajasthan Sales Tax Act, 1994, read with Section 8 of the Rajasthan Taxation Tribunal Act, 1995 - A de...

HC-BOMBAY ·14 Oct 2026· Petition allowed.
Sharad Ashok Agarwal v. State of Maharashtra and Others

(2026) TaxCorp(VAT) 31693 (HC-BOMBAY)

Section 26E of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002,...

HC-MADRAS ·07 Oct 2026· Appeal allowed.
M/s. Vedant Fashions Pvt Ltd. v. The State of Tamilnadu Rep By Joint Commissioner (ST) Chennai Central Division, Chennai

(2026) TaxCorp(VAT) 31692 (HC-MADRAS)

Entry 49 of Part B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, read with Entries 3 to 10 of Part...

HC-PATNA ·09 Oct 2026· Appeal dismissed.
Ingram Micro-India Private Limited v. The State of Bihar & Others

(2026) TaxCorp(VAT) 31691 (HC-PATNA)

Section 79 of the Bihar Value Added Tax Act, 2005, read with Sections 31 and 39(4) of the Bihar Value Added Tax Act, 200...

HC-RAJASTHAN ·07 Oct 2026· Appeal dismissed.
Assistant Commissioner (Anti Evasion) Commercial Taxes Department, Sri Ganganagar v. M/s Khandeliya Udhyog Pvt. Ltd.

(2026) TaxCorp(VAT) 31690 (HC-RAJASTHAN)

Section 8(5) of the Central Sales Tax Act, 1956, read with Section 7(1)(a)(ii) of the Micro, Small and Medium Enterprise...

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HC-ALLAHABAD ·06 Oct 2026· Appeal dismissed.
Sanjeev Kaushik, Gaurav Gupta, Arun Kumar v. Commissioner, Commercial Tax

(2026) TaxCorp(VAT) 31689 (HC-ALLAHABAD)

Section 2(h)(ix) of the U.P. Value Added Tax Act, 2008, read with Section 3(8)(i) of the U.P. Value Added Tax Act, 2008,...

HC-MADRAS ·05 Oct 2026· Petition disposed off.
M/s. Shree Velu Builders Private Limited v. State Tax Officer (ST) & Ors.

(2026) TaxCorp(VAT) 31688 (HC-MADRAS)

Tax cannot be levied on projected revenue from construction that has not commenced merely because planning approval has...

HC-KARNATAKA ·09 Oct 2026
Sri. Balachandra M. Versus The State Of Karnataka Represented By Its Deputy Superintendent Of Police Cid (EOD), The Sub Inspector Of Police, The Assistant Commissioner Of Commercial Taxes (Lvo-015), Bengaluru

(2026) TaxCorp(VAT) 31687 (HC-KARNATAKA)

Karnataka High Court Upholds Validity of Charge Sheet for Forged E-Sugam Documents: Prior Sanction under VAT Act Not Man...

HC-AP ·03 Sep 2026· Petition allowed.
Smt G Swarajya Lakshmi v. Commercial Tax Officer & Others

(2026) TaxCorp(VAT) 31686 (HC-AP)

Section 4(8) of the Andhra Pradesh Value Added Tax Act, 2005 - Private bus owners hiring vehicles to APSRTC not liable t...

HC-DELHI ·30 Sep 2026· Appeal dismissed.
Commissioner of Trade and Taxes v. M/s. Uno International

(2026) TaxCorp(VAT) 31685 (HC-DELHI)

Section 38(3) of the Delhi Value Added Tax Act, 2004, read with Section 31, Section 32, Section 34, Section 40A, Section...