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TABLE OF CAsEs REPORTED 11v
s AND NOTtFtCATtONS xvxvii
REPORTS 01 CAsEs 1622
amount Andhra Pradesh appellate authority Appellate Tribunal applicant April assessing authority beneﬁt Bombay Sales Tax books of account Calcutta metropolitan area cent Central Sales Tax clause Commercial Tax Ofﬁcer Commissioner of Commercial Commissioner of Sales Constitution Constitution of India contended contract decision declaration deﬁnition entry tax exemption ﬁled ﬁnding ﬁrst Government gross collec Gujarat Haryana held High Court Industries issued judgment Karnataka Kerala learned counsel legislative Legislature levy liable Madhya Pradesh Maharashtra manufacture Nadu General Sales notiﬁcation dated ofﬁce Oﬂicer pawnbroker penalty petitioner prescribed produced promissory estoppel provisions Punjab question Rajasthan Sales Tax rate of tax reason referred registered dealer respondent Revenue revision Sales Tax Act Sales Tax Ofﬁcer Sales Tax Rules Schedule seizure Shri speciﬁed sub-rule sub-section sufﬁcient Supreme Court Tamil Nadu taxable turnover tion capacity transactions Union of India Uttar Pradesh West Bengal writ petition