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1. Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of...

2. Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the...

3. Classification - VAT - AO was of the view that in so far as Asafoetida (Hing) is concerned, the tax of 4% only was being paid but the AO was of the view that it falls in...

4. Levy of tax on consumption of electricity by captive generative units - if the levy of electricity tax in terms of Sections 3[1] [2] and 4[3] of the Amendment Act, 2013...

5. Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

6. Deduction u/s 54B - LTCG - Assessee technically may have defaulted in not filing the return under section 139(4). But, however, utilized the capital gains for purchase...

7. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

8. Procedure for availing Transport and Marketing Assistance (TMA) for Specified Agriculture Products - amendments

9. Amendment to Transport and Market Assistance Scheme for specified Agriculture Products

10. Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

11. Exemption from Service Tax or not - service of digging wells and bore-wells were directly provided to the farmers for their agriculture operations - The...

12. Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty...

13. Appeal before CIT(A) - Non deposit of admitted tax/advance tax as provided u/s 249(4) - Payment of tax is mandatory but the requirement of paying such tax before filing...

14. Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II...

15. Constitutional validity of levy of basic excise duty and NCCD, after coming into force of the Constitution (101st Amendment) Act, with effect from 01.07.2017 -...