High Court Rulings


"Rooh Afza" taxable at 12.5% applying 'common parlance'; Rejects assessee's 'fruit drink' classification 

HC upholds Revenue’s classification of "Rooh Afza" as an ‘unclassified item’ under Schedule V of U. P. VAT Act liable to tax @ 12.5%, in lieu of 4% VAT discharged by assessee as &lsq...View More

'Unjust enrichment' inapplicable to provisional duty refund pre-1999; Condemns Revenue's "pedantic" approach 

HC rules out applicability of unjust enrichment principle as provided u/s 11B of Central Excise Act to refund / adjustment of excess duty upon finalization of provisional assessment, in terms of Rule ...View More

Upholds demand on 'gutkha' basis production capacity & unaccounted packing material purchases, pre-May 2008

HC upholds computation of evaded excise duty in respect of ‘gutkha’ on the basis of assessee’s production capacity and unaccounted purchases of packing material; Rejects assessee&rsq...View More

Burden of proving ITC genuineness upon dealer; Upholds penalty for fake invoices 

HC upholds penalty u/s 70(2) of Karnataka VAT Act where assessee availed ITC on the basis of fake and false invoices of non-existent selling dealers; Rejects assessee’s claim that since Assessin...View More

Credit to dealer's account towards spares replacement under automobile manufacturer's warranty, taxable 

HC holds that credit received in dealer’s ‘Spare Part Account’ towards replacement of parts under automobile manufacturer’s warranty scheme, should be treated as actual ‘...View More

Allows provisional release of detained goods where 'origin' under investigation for exemption entitlement 

Bombay HC allows provisional release of detained imported goods upon execution of bond equal to 100% of assessable value and furnishing of bank guarantee of Rs. 1.40 Cr, which would be kept alive till...View More

Allows SAD refund; Invoice declaration of CENVAT credit inadmissibility mere procedural condition

HC dismisses Revenue appeal, allows refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus despite non-mention of words indicating ‘unavailability of credit of such dut...View More

Upholds revision of assessment order after grant of Amnesty Scheme benefit 

Bombay HC upholds revision of assessment order post grant of benefit under Amnesty Scheme in respect of works contract tax; Rejects assessee’s contention that in absence of order passed under Am...View More

'Interest' recoverable under VAT law on belated installment payment under sales-tax deferment scheme

HC dismisses assessee’s writ, upholds recovery of interest on belated payment of installments under sales tax deferment scheme u/s 25 of AP VAT Act, 2005 (Act) dealing w...View More

Disposes writ pursuant to withdrawal of DGFT's recovery notice restricting SFIS benefit

HC disposes assessee’s writ pursuant to the withdrawal of recovery notice by Revenue on exigibility of Served From India Scheme (SFIS) benefits to Indian companies selling their services under f...View More