High Court Rulings


Cannot presume prior sale-contract existence merely because goods transferred in entirety to Franchise

Allahabad HC allows assessee's revision against Tribunal’s order confirming rejection of stock-transfer claim on camphor products transported form factory in Bareilly to branch in Delhi intended...View More

Slams Revenue for recovering excess statutory pre-deposit by attaching Bank Account due to “own wrong”

Calcutta HC holds that as appeal was been filed by the Assessee by making statutory pre-deposit, Revenue’s action of recovering more amount than the statutory pre-deposit amount, from the other ...View More

Exemption granted to ‘new unit’ does not envisage computing ‘total employment’ basis EPF-contribution 

Allahabad HC allows assessee’s revision against order of Trade Tax Tribunal restricting tax concession of ‘new unit’ to 5% of sale price by concluding that even though assessee emplo...View More

Insulated Glass are ‘plain glass-panes’ attracting 10% VAT, dismisses Revenue's revision

Allahabad HC affirms Tribunal’s stance that insulated glass is nothing but double glazed dual sheet (DGDS) which falls under the general description of ‘plain glass-panes' and hence 10% VA...View More

Nokia assails illegal refund-rejection factoring limitation from deficiency removal-date before P&H HC

Punjab & Haryana HC issues notice in Nokia's writ assailing non-grant of refund to the tune of Rs. 58 crores (approx.) on input services used for authorized operations as an SEZ unit;&nb...View More

Copy of order granting exemption to affiliation/incidental fees collected by University from colleges 

Karnataka HC rules that act of Assessee-University in granting affiliation to a private college has to be considered as a service in furtherance of providing education, exempt from service tax ; ...View More

Manufacture of 'wig' and incidental services by hair-studio not ‘service’; Applies ‘dominant transaction’ test

Madras HC sets-aside order classifying wig and incidental services rendered for scalp preparation, scalp fitting, wig maintenance as ‘service’ u/s 65B(44) of Finance Act; Citing the i...View More

Service-Provider not required to hold IEC while rendering services for which SEIS-benefit claimed 

Bombay HC rules that service provider is not required to hold a valid Importer Exporter Code (IEC) at the time of rendering the services for which Service Exports from India Scheme (SEIS) benefit...View More

Quashes SCN proposing revision against 'Apple Watches' classification under residuary entry 

Delhi HC (Division Bench) allows writ petition against SCN issued u/s 74A of Delhi VAT Act (DVAT Act) proposing to revise order passed by Objection Hearing Authority (OHA) classifying ‘Apple Wat...View More

DGCEI officers empowered to act as “Central-Excise-Officers” Pan-India; Court not bound by Circular prescribing pre-SCN consultation

Madras HC holds that Officers of the ‘Directorate of Central Excise Intelligence’ (DGCEI) are empowered to act as “Central Excise Officers” Pan India and dismisses a batch of w...View More