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.

robust prosecution case
Case BriefsSupreme Court

While granting benefit of doubt to accused, the Supreme Court stated that “Taking into consideration the delay in lodging the FIR, with the circumstance of their names not being mentioned in the contemporaneous documents, the possibility of the said accused being falsely implicated cannot be ruled out.”

‘Additional Special Road Tax not manifestly unjust’; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972
Case BriefsSupreme Court

The State of Himachal Pradesh had appealed against the High Court’s decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of Himachal Pradesh High Court upholding the validity of Section 3A (3) and related notifications.