High Court Rulings
Delhi HC holds Section 9(2)(g) of Delhi Value Added Tax, 2004 (“DVAT Act‟) to the extent it disallows Input Tax Credit (ITC) to purchaser due to default of selling dealer in depositing tax, as
...View More HC sets aside re-assessment order passed by Assessing Authority (AA) accepting some monthly revised returns while rejecting some on ground of non-mention of additional tax liability and proof of payme
...View More HC refuses to exercise extraordinary writ jurisdiction under Article 226 of Constitution against its revision order passed u/s 11 of U.P. Sales Tax Act, 1948; Notes assessee’s grievance that dem
...View More Burnt coal residue from paper manufacturing process classifiable as “coal including coke in all its form….”, taxable at 4% under U.P. VAT Act as it retains its combustible propertie
...View More HC overrules Tribunal, holds that purchase of goods viz. mentha oil by a branch and dispatch outside State to Head Office not taxable as ‘sale within State’; Rejects Revenue contention tha
...View More HC dismisses challenge to adjudication proceedings which directed confiscation of vehicle imported against concessional duty under false declaration / documents, thereby rejecting importer-assessee&rs
...View More HC extends exemption from countervailing duty (CVD) u/s 3(1) of Customs Tariff Act, 1975 (CTA) on import of transformer oil, where excise duty exempt on domestic manufacture thereof under Notification
...View More HC classifies ‘stainless steel bright bars of austenitic variety’ as “Articles made of Austenitic variety of stainless steel” under sub-serial no. 3803 of Schedule F to Customs
...View More HC sets aside service tax demand on assessee in respect of airport entry tickets sold to visitors under license granted by Airports Authority of India (AAI), while holding that CESTAT had erred in con
...View More Amount ‘receivable’ from Associated Enterprise (AE) for rendering Management or Business Consultant’s Services not leviable to service tax prior to May 10, 2008 in view of amendment
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