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    June 8, 2026   Case LawsCompanies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case LawsMoney Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case LawsCentral Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   NotificationsSEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    June 6, 2026   NotificationsFEMA
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    June 6, 2026   NotificationsCompanies Law
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    June 6, 2026   CircularsDGFT
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    June 6, 2026   CircularsCustoms
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
    June 6, 2026   CircularsCustoms
    Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
    June 6, 2026   CircularsFEMA
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    June 6, 2026   CircularsFEMA
    FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
    June 6, 2026   CircularsIBC
    IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
    June 6, 2026   CircularsIBC
    Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
    June 6, 2026   CircularsIBC
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    June 6, 2026   CircularsIBC
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    June 6, 2026   CircularsIBC
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    June 6, 2026   CircularsIBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   CircularsIBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    June 6, 2026   CircularsIBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case LawsGST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
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    June 8, 2026   Case Laws Companies Law
    Coal beneficiation and cost audit: wet-process washing may qualify as manufacture, but process-specific evidence remains decisive
    June 8, 2026   Case Laws Money Laundering
    PMLA inquiry and attachment can proceed without a predicate FIR; ECIR remains an internal record.
    June 8, 2026   Case Laws Central Excise
    Consistent tariff classification defeats reclassification attempt, and Rule 26 penalties fail without a confiscation finding.
    June 6, 2026   Notifications SEZ
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    June 6, 2026   Notifications FEMA
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    June 6, 2026   Notifications Companies Law
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    June 6, 2026   Circulars DGFT
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    June 6, 2026   Circulars Customs
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
    June 6, 2026   Circulars Customs
    Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
    June 6, 2026   Circulars FEMA
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    June 6, 2026   Circulars FEMA
    FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
    June 6, 2026   Circulars IBC
    IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
    June 6, 2026   Circulars IBC
    Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
    June 6, 2026   Circulars IBC
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    June 6, 2026   Circulars IBC
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    June 6, 2026   Circulars IBC
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    June 6, 2026   Circulars IBC
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    June 6, 2026   Circulars IBC
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the threshold.
    June 6, 2026   Circulars IBC
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    June 6, 2026   Case Laws GST
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.

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      Home› Highlights › VAT and Sales Tax › 2018 › December, 2018 › This
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      VAT and Sales Tax

      Jurisdiction - Scope of Inter-state sales - the incidence of...

      Mumbai Jurisdiction Confirmed for Central Sales Tax Due to Goods Appropriation Location in Contract.

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      VAT and Sales TaxDecember 5, 2018Case LawsHC
      Jurisdiction - Scope of Inter-state sales - the incidence of Central Sales Tax or even sale of goods, occurs where the goods are appropriated to the contract. In this case, the place where the appropriation took place, is undoubtedly Mumbai.
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      ActsIncome Tax
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