Tripura Sales Tax Rules
Case BriefsSupreme Court

Supreme Court said that merely providing the mode or machinery/mechanism for recovery of tax payable by the transferer/supplier from buyer deducting tax at source and depositing the same with Revenue cannot be said to be ultra vires to Tripura Sales Tax Act and Rules.

Common High Courts
Case BriefsSupreme Court

The Supreme Court settled the issue relating to the scope and ambit of Section 24 vis-à-vis section 25 of the CPC that arose in view of the peculiar circumstances relating to transfer of a suit wherein two States share a common High Court as provided under Article 231 of the Constitution of India.