Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...

Director liability for company tax dues requires statutory inquiry, with the Director proving absence of negligence or misconduct.

Secured creditor priority under the RDB Act overrides subsequent VAT charges on land bought through bank auction.

High-seas sale proof and conditional exemption compliance determined taxability of imported cars and restoration of tax liability.

Suppressed turnover based on unreconciled inspection stock survives revised-return disclosure, with reduced estimated additions and penalty sustained.

Secured creditor priority defeats State tax encumbrances, protecting SARFAESI auction purchasers from subsequent recovery against purchased assets.

Retrospective sugar exemption restriction upheld, but penalty excluded and interest limited to the lawful reassessment demand

Declared goods input tax credit cannot be curtailed contrary to constitutional and CST protections in inter-State resale.

Secured Creditor Priority Over State Tax Dues Prevails Despite First Charge Claim and Unregistered Encumbrance

Statutory first charge prevails over SARFAESI priority, and CST dues may be recovered through State machinery.

Exemption for soya flour denied as it fell outside cereal and pulse flour categories

Common parlance test classifies embossed gold coins as articles of gold, not bullion for sales tax

Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing