High Court Rulings
HC sets aside re-assessment proceedings initiated by Joint Commissioner (JC) u/s 64 of Tamil Nadu VAT Act, 2006 (TNVAT); Accepts assessee’s contention that u/s 64(4), Commissioner alone can orde
...View More HC sets aside assessment order to the extent discount obtained from sellers was included in cement dealer’s taxable turnover, finding same contrary to definition of “turnover” u/s 2(
...View More HC holds that surgical and other allied equipment imported by a hospital for performing highly advanced eye surgeries, not taxable under Tamil Nadu VAT Act; Assessee had contested Revenue’s acti
...View More HC directs stay of proceedings pursuant to Show Cause Notice (SCN) issued by Director General of Goods Service Tax Intelligence (‘DGGSTI’) (earlier known as Directorate General of Central
...View More HC upholds sanction of refund only to extent of actual duty paid on cement and steel used in construction of Tsunami affected houses under Notification No. 32/ 2005-CE; Rejects assessee’s submis
...View More HC holds that blood collection monitors, blood storage refrigerators and deep freezers, platelet agitators with incubators, plasma expressers (electrical and manual) and cryobaths are taxable at 4% as
...View More HC allows duty drawback even where raw materials from DTA were procured by one SEZ unit, but finished products were manufactured and exported by another unit of same legal entity; Rejects Revenue&rsqu
...View More HC quashes show cause notices issued by Deputy Commissioner (CT) in exercise of special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to re-determine total taxable turnover of assessees, b
...View More Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152
...View More HC refuses to exercise its extraordinary jurisdiction under Article 226 of Constitution in respect of dispute over classification of non-self-propelled passenger coaches imported as part of train sets
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