| Subject |
Court |
Judgement Date |
 Reference |
Case Title |
| Unauthorised collections of sums as tax by selling dealer and forfeiture thereof to Government — Application for refund by purchasing dealer from whom tax collected | Bom | Aug 19, 2005 | [2005] 142 STC 0303 | Patankar Brothers v. Commissioner of Sales Tax
|
| Import of goods against letter of credit — Bank upon receipt of price of goods from importer issuing letter of delivery to clearing agent | Bom | Jul 22, 2005 | [2005] 142 STC 0291 | Commissioner of Sales Tax v. B.M. Shah and Company
|
| Sales tax Recovery — Priority | Ker | Jan 20, 2005 | [2005] 142 STC 0283 | State of Kerala v. Rajmohan Cashew Pvt. Ltd.
|
| Sales tax to be a first charge on properties of dealer — Secured creditor of dealer to whom properties mortgaged and who holds decree against dealer | Ker | Jan 12, 2004 | [2005] 142 STC 0266 | State Bank of Travancore v. District Collector
|
| Liability — Only where sale shown to have taken place in taxable territory | Delhi | Jul 07, 2005 | [2005] 142 STC 0257 | Jindal Dyechem Industries Pvt. Ltd. v. Sales Tax Officer (Enforcement)
|
| Cancellation of registration — Cancellation on ground of discontinuation of business on basis of statement of person occupying premises | Cal | Jun 24, 2005 | [2005] 142 STC 0251 | Commissioner of Commercial Taxes v. Krishna Kumar Mantri
|
| Cereal — Maize seed | Pat | Apr 29, 2005 | [2005] 142 STC 0241 | SPIC PHI Seeds Ltd. v. State of Bihar
|
| Damaged rice and wheat fit for cattle and poultry feed — Is grain fit for consumption by livestock | Kar | Jan 27, 2004 | [2005] 142 STC 0229 | Nilugal (M.N.) v. District Manager, Food Corporation of India
|
| New industrial unit — Notification under Entry Tax Act specifying exemption for new industrial units as defined in notification issued under Sales Tax Act | Kar | Jan 12, 2005 | [2005] 142 STC 0217 | BPL Soft Energy Systems Ltd. v. State of Karnataka
|
| Sale of Xerox machines, parts and accessories — Dealer entering into maintenance agreements | SC | Aug 24, 2005 | [2005] 142 STC 0209 | Xerox Modicorp Ltd. v. State of Karnataka
|
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