High Court Rulings
HC quashes revisional proceedings initiated by Jt. Commissioner in exercise of powers u/s 63-A(1) of Karnataka VAT Act pending re-assessment by Dy. Commissioner u/s 39(2)(e); Notes that proceedings u/
...View More HC quashes re-assessment u/s 39(1) of Karnataka VAT Act subjecting an erstwhile composition dealer to regular VAT at 14.5% for the period prior to cancellation of composition certificate issued under
...View More HC sets aside CESTAT order which refused to admit appeal on ground that penalty for misuse of Focus Product Scheme scrip was less than Rs. 2 lakhs, in terms of Section 129A of Customs Act; While third
...View More HC rejects assessee’s challenge to final findings of Designated Authority (DA) imposing anti-dumping duty (ADD) on Graphite Electrode imported from China vide Notification dated May 20
...View More HC holds that ‘ice cream’ specifically included in notified list of goods taxable at 12.5% under entry 64(9) is not eligible for compounding scheme as applicable to ‘cooked food&rsqu
...View More HC rules out inclusion of purchase turnover for purpose of arriving at taxable turnover, to levy 1% tax under Tamil Nadu Additional Sales Tax Act, 1979; Accepts assessee’s contention that turnov
...View More HC upholds validity of Form I issued by Commissioner of Commercial Tax u/s 8 of CST Act in respect of goods supplied to SEZ unit of Reliance Petroleum Ltd. for period post June 7, 2005; Rejects Revenu
...View More HC upholds non-taxability of chit funds business prior to 2015, states that issue is no longer res integra in view of SC decision in Margadarshi Chit Funds (P) Ltd. & Ors; Observes that chit trans
...View More HC sets aside condition of furnishing bank guarantee for remaining service tax dues, for granting bail to petitioners in a tax evasion case; Notes that pursuant to investigation by DGGSTI, offence u/s
...View More HC holds that return of Kerosene after extraction of N-Paraffin required for manufacturing 'Linear Alkyl Benzenes' (LAB) by Reliance Industries Ltd. (RIL) to Bharat Petroleum Corporation Ltd. (BPCL) c
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