Post-sale freight reimbursement not part of sale price; ex-factory shipping arrangements valid, sham allegations rejected

Sales tax appeal dismissed: Form F not conclusive; s.6A(2) lets authorities verify transfers, burden on taxpayer

Product made under valid drug licence classed as drug under Entry 19-A, Schedule II; no interest under Section 18(1)(a)

Appeal maintainable; second appeal under Section 55(2) upheld as part-payment order inseparable from summary rejection

Appeal order merges assessment; s.57(1)(a) revisional power limited over coequal officers; s.62 rectification sustained, levy removed

Respondents directed to refund 70% pre-deposit of Rs.16,11,19,226 with interest under Sections 142(7)(b) and 142(8)(b) within six weeks

Registered secured creditor under SARFAESI has priority over State tax claims if CERSAI charge not registered, per Article 226

Set aside refund rejection as jurisdictional error; deem self-assessment under Section 29(3) and five-year bar under Section 33

Maize oil and maize cake are independent by-products of starch and taxable; not exempt under Entry 91(ii) and Section 8(2A)

Entry tax applies on entry of scheduled goods at Section 4A notified rates for specified local areas

Steel-grip insulating tape held an insulator under Entry 50, Part II, Schedule II, taxable at 5%; residual classification rejected

Isabgol Husk classified as medicinal product under Entry 16, Part IV, Schedule II; assessable at 3%, not kirana

Retrospective executive withdrawal of state sugarcane subsidy held unlawful; beneficiaries entitled to full subsidy equivalent to purchase tax

Liquidator's vesting bars third-party claims; encumbrance entry declared ineffective; liquidation and distribution under IBC S.33(5), S.53 and S.247 u...

Petitions dismissed; no mandamus to issue Form C for concessional inter-state HSD due to restricted registration use

Handling and logistics charges are post-sale services, not part of "sale price" under Section 2(44), cannot be VAT-taxed

Sections 24-A/43 protect bona fide purchasers for value without notice; transfers for adequate consideration upheld

State tax authority can attach sanctioned industrial subsidy payments to recover dues under Section 44 non-obstante provision

Central Sales Tax cannot be imposed on branch transfers of packaged explosives; such movements are non-taxable branch transfers

Writ Quashes Departmental Proceedings Over False Charges for Non-Holder of Superintendent Post Under Service Rules