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.
(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 sustained without a finding of mens rea or false representation, even where Form C was issued for purchase of an excavator used in work contracts - The Allahabad High Court has quashed the penalty imposed o...
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(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...
(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...
(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...
(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...
(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...
(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...
(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...
(2026) TaxCorp(VAT) 31644 (SC)
Section 3 of the Rajasthan Sales Tax Act, 1994 and Rajasthan Value Added Tax Act, 2003 - Supreme Court directs Rajasthan...
(2026) TaxCorp(VAT) 31643 (HC-AP)
Andhra Pradesh High Court Quashes Tax Assessment for Levy on Packing Material Beyond Show-Cause Notice and Breach of Nat...
(2026) TaxCorp(VAT) 31642 (HC-GUJARAT)
Gujarat High Court Upholds Denial of ITC in Absence of Proof of Actual Movement of Goods Despite Documentary Evidence -...
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