State VAT & Excise judgments · Batch 35

4 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Diamond Cement v. Additional Commissioner Commercial Tax
   Madhya Pradesh High Court · 2026-04-17 · WRIT PETITION No. 27748 of 2003 · a cement unit need not pay commercial tax on subsidised factory-canteen food, but tax on scrap, coal and set-off disallowance stood.
2. Telangana State Cooperative Marketing Federation Limited v. Assistant Commissioner ST & Ors.
   Supreme Court of India · 2026-04-07 · Diary No. - 24607/2020 · a deposit of 50% made earlier already met the 12.5% pre-deposit, so the Telangana VAT appeal was restored and the penalty quashed.
3. J.K. Lakshmi Cement Limited v. State Of Rajasthan
   Rajasthan High Court · 2026-02-23 · D.B. Civil Writ Petition No. 6501/2020 · J.K. Lakshmi Cement's challenge to a commercial tax survey report and show cause notices on diesel issued to contractors was not entertained.
4. M/s Annamanada Kalimon Vyavasaya v. State of Kerala
   Kerala High Court · 2026-03-12 · OT.REV NO. 30 OF 2025 · earthen roofing tiles made by a co-operative society recognised by the Kerala Khadi Board are exempt from VAT as 'pottery' under Entry 55.