Compensatory tax - direct and immediate effect - principle of equivalence - burden on the State to prove quantifiable and measurable benefit - validation and retrospective legislation - Entry 52 of List II - tax on entry of goods into local area - non-discrimination, reasonableness and public interest under Article 304 HELD THAT:- We do not find any good ground to entertain this appeal against HC order [2014 (10) TMI 379 - ALLAHABAD HIGH COURT]. The Civil Appeal is, accordingly, dismissed. Pending application(s), if any, shall stand disposed of.

Inter-State sale occasioning movement under section 3(a) of the CST Act - branch transfer (stock transfer) as not amounting to inter-State sale - burden of proof under section 6A of the CST Act - Time Bound Supply Scheme (TBS) as scheme/framework vis-a-vis offer/contract - inextricable link between contract of sale and movement of goods - binding effect of findings of the Central Sales Tax Appellate Authority on remand HELD THAT:- We are not inclined to interfere with the impugned judgment and order passed by the Custom Excise Service Tax Appellate Tribunal [2025 (9) TMI 1600 - CESTAT NEW DELHI] The Special Leave Petitions are dismissed

Settlement of disputed tax liability under Section 24-B of the M.P. VAT Act - Maintainability of settlement application for entry-tax liability - Hardship as a condition for tax settlement HELD THAT:- No error not to speak of any error of law could be said to have been committed by the High Court in passing the impugned order(s).[2025 (8) TMI 1865 - MADHYA PRADESH HIGH COURT] In the aforesaid, the Special Leave Petitions are dismissed.

Priority of charge - security interest realised under SARFAESI Act, 2002 - registration of security under Section 26B of the SARFAESI Act, 2002 - priority contemplated by Section 26E of the SARFAESI Act, 2002 - crown debt including Sales Tax, Commercial Tax and Income Tax - power of Registering Authority to register sale certificates notwithstanding attachment - remittance of surplus proceeds from auction sale to tax departments Delay of 878 days in filing this Special leave Petition - HELD THAT:- The reasons assigned for seeking condonation of delay are neither satisfactory nor sufficient in law so as to be condoned. Hence, the Special Leave Petition is dismissed on the ground of delay. However, the question of law, if any, is left open to be raised in any other appropriate case. We pass this order by following our earlier Tax Recovery Officer Income Tax Department vs. Devaki Thirunavakkarau & Ors [2025 (2) TMI 1996 - SC ORDER] where there was only 326 days of delay arising from the very same impugned order and we had passed the similar order.

Issuance of C-Forms for interstate purchase of Extra Neutral Alcohol - Status quo on GST treatment of Extra Neutral Alcohol - HELD THAT:- We are not inclined to interfere with the impugned judgment and order of the High Court [2026 (3) TMI 1752 - MADRAS HIGH COURT] hence, the special leave petition is dismissed.