7 judgments match your search. Search by party name, citation (e.g. LOK 2026 (10) Ker. 5), case number, judge or words in the judgment, or pick a date of decision.
LOK 2026 (10) Ker. 53 · High Court of Kerala
Equivalent citations: 2026 KER 76734
Kerala Value Added Tax Act, 2003 — Section 46(3), first proviso — Kerala Value Added Tax Rules, 2005 — Rule 10(1)(e) — Manufacturer disputed the inclusion of freight in taxable turnover where invoices showed a reduction from a standard gross price and an endorsement “freight…
LOK 2026 (8) SC 122 · Supreme Court of India
Equivalent citations: 2026 (8) SCD 130 : 2026 INSC 837 : AIR 2026 SC 3917
Interpretation of Chapter 90, Note 2(b) – Scope of the ‘solely or principally’ test – Held, where an accessory is compatible with and suitable for use with multiple machines falling under different tariff headings (specifically CTH 9018 and CTH 9022), it fails the ‘solely or…
LOK 2026 (8) SC 124 · Supreme Court of India
Equivalent citations: 2026 (8) SCD 128 : 2026 INSC 849
An order passed by the Commissioner under Section 69 of the Central Goods and Services Tax Act, 2017, authorizing the arrest of a person must be communicated to said person; without such communication, the question of arrest does not arise. While dismissing a petition seeking…
LOK 2026 (7) SC 307 · Supreme Court of India
Equivalent citations: 2026 (7) SCD 302 : 2026 INSC 771
The Director of Income Tax (Appellant) challenged the assessment of M/s Star Cruises (India) Pvt. Ltd. (Respondent), arguing that the Assessee's cruise operations constituted hospitality and entertainment rather than the "carriage of passengers" under Section 44B of the Income Tax Act. The Assessing Officer had…
LOK 2026 (7) SC 202 · Supreme Court of India
Equivalent citations: 2026 INSC 723
LOK 2026 (4) SC 137 · Supreme Court of India
Equivalent citations: 2026 INSC 359
LOK 2026 (2) SC 254 · Supreme Court of India
Equivalent citations: 2026 INSC 195