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1. Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

2. Levy of sales tax / VAT on import of goods (yarn in this case) from outside India - Constitutional validity - Imposition of tax at entry level where sale or purchase of...

3. Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax...

4. 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 -...

5. 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...

6. Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside...

7. The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

8. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

9. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

10. Confiscation of goods - Difference in actual quantity imported and as per Invoice / Bill of Entry - The importer is responsible for what he has imported and it is not...

11. Levy of Entry Tax - entry of goods in to Railway area - There is no dispute with regard to the fact that the goods brought by the Applicant herein are scheduled goods (i....

12. Constitutional validity of levy of entry tax - States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported...

13. Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

14. Service tax on sale and purchase of flats – constitutional validity upheld by HC

15. Classification of goods - import of two seed processing lines for seed processing plant, each with an intake capacity of 10 tons per hour - partial shipment / part...