High Court Rulings


'Charger' in singular retail 'mobile' package not taxable separately; Distinguishes Nokia judgment

Allahabad HC quashes levy of VAT on mobile phone chargers sold in composite retail package along with such mobile phones, under U.P. VAT Act; Holds that SC judgment in Nokia India Pvt. Ltd. is not a p...View More

Disallows Excise Duty credit utilisation towards NCCD & Education Cess to exempted manufacturer

HC disallows utilization of basic excise duty credit towards payment of NCCD and Education Cesses to motor cycle manufacturer (assessee) availing area based exemption under Notification No. 50/2003-CE...View More

Stays provisional safeguard duty imposition on "solar cells" before initiation notification expiry

Madras HC directs continuance of status quo and bars precipitative action by Central Govt. pursuant to preliminary findings by Director General (DG) Safeguards recommending a provi...View More

Admonishes Revenue's tendency to deny ITC because invoices don't match tax period

Karnataka HC rules that claim of deduction / set off of ITC against output tax liability cannot be restricted / denied merely because such claim is made in respect of sale invoices not pertaining to s...View More

Grants scrips / licence under 'Focus Product Scheme' against export of 'industrial valves'

HC holds that industrial valves squarely fall within the ambit of goods covered under Sl. No. 269 of Appendix 37D of Foreign Trade Policy 2009-14 (FTP)  which includes specified goods falling und...View More

Commissioner's letter directing vessel's provisional release constitutes 'quasi-judicial order', appealable to CESTAT

HC upholds CESTAT’s jurisdiction to entertain appeal u/s 129A(1)(a) of Customs Act against a letter / direction issued by Commissioner of Customs (Imports) allowing provisional release of second...View More

Grants Form 'C' concession to dealer holding valid CST registration, for power transmission 

HC directs issuance of Form ‘C’ to assessee holding a valid registration certificate in Form ‘B’ under CST Act in respect of inter-state sale made for power transmission; Obser...View More

Directs Govt. to enforce ADD imposition absent limitation for new shipper review

Madras HC relegates domestic importer to appellate remedy u/s 9C of Customs Tariff Act against imposition of Anti-dumping duty on import of “clear float glass of nominal thickness ranging from 4...View More

Upholds Joint Commissioner's revisional powers under UP Trade Tax, no separate authorization required

HC holds that Joint Commissioner (Executive) (JC) is empowered to exercise revisional powers comprised under Section 10­B of U.P. Trade Tax Act 1948; Rejects assessee’s plea that no notifica...View More

Follows Shakhti Specialities ruling extending Appellate Tribunal's 'stay' beyond 1 year u/s 63

HC follows earlier ruling in Shakhti Specialities while disposing of writ petition against vacation of ‘stay’ granted by VAT Tribunal on lapse of limitation for deciding appeal; In said ca...View More