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1. West Bengal Sales Tax Act, 1994 - West Bengal Finance (Sales Tax) Act, 1941 - Classification - Synthetic Wire Fabric - it is textile items. - HC

2. Nature of receipt - sales tax remission benefit derived by the assessee - All the judgments cited before us also lay down the same ratio. Even otherwise subsidy is...

3. Refund of the excess Central Sales Tax collected by IOCL and remitted to the State of West Bengal - production of Form “C” declarations - The circular issued by the...

4. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

5. West Bengal Goods and Services Tax Ordinance, 2017

6. Levy of Entry tax - goods which were imported from outside of state of West Bengal - Having regard to the deletion of Entry 52 of the State List and bearing in mind the...

7. Doctrine of mutuality - Dealer - Liability to pay VAT / Sales Tax - Tribunal decided that Calcutta Club Limited, was not liable for payment of sales tax under the West...

8. The Central Government has notified 'West Bengal Transport Workers' Social Security Scheme' (PAN AAALW0133G) for exemption from specified income u/s 10(46) of the Income...

9. Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST...

10. Rejection of application before Settlement Commission - The provisions for settlement are provided in a statute enabling the aggrieved person to come out with true facts...

11. Application for settlement of cases - High Court has observed that, the assessment order for A.Ys. 2013-14 to 2019-20 could not have been passed as the application filed...

12. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

13. INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clauses 209 to 215 of the Bill seeks to insert new Chapter XI to provide for the Indirect Tax Dispute Resolution Scheme,...

14. Validity of reopening of assessment - An order u/s 245D(4) already been passed by the Income Tax Settlement Commission (ITSC) - Scope of harmonious construction - The...

15. Requirement of registration in Assam, if applicant registered in West Bengal, buys goods at Guwahati - though clause (f) of sub-section (2) of section 97 enables the...