High Court Rulings
HC sets aside assessment orders reversing Input Tax Credit (ITC) on purchase of DEPB / REP licenses by assessee, u/s 19(1) of Tamil Nadu VAT Act; Rejects Revenue’s reliance on Division Bench dec
...View More HC quashes Notification Nos. 20/2008-CE and 38/2008-CE to the extent they sought to whittle down 100% excise duty exemption extended vide Notification No. 20/2007-CE to manufactures of P&P medicam
...View More Delhi HC upholds order of Appellate Authority for Industrial & Financial Reconstruction (AAIFR) under Sick Industrial Companies (Special Provisions) Act (SICA) which dismissed assessee’s cla
...View More HC upholds CESTAT’s (majority) view that activity of supervision/arranging of transportation, commission on sale & follow-up of payment, not taxable as “Clearing & Forwarding Agent
...View More HC upholds initiation of investigation by Designated Authority (DA) in relation to imposition of anti-dumping duty on import of ‘non-dyed polyester staple fiber’, pursuant to application o
...View More HC upholds order of CESTAT allowing MODVAT credit under Rule 57A of Central Excise Rules, 1944 on inputs found defective, unfit for use on production floor in factory premises; Accepts assessee’
...View More HC rules that ‘Brake Fluids’ cannot be taxed at 15% as “Lubricants” under Entry No. 9 in Part III of Schedule II to Madhya Pradesh Commercial Tax Act; Observes that Brake Fluid
...View More HC upholds denial of rebate under Rule 18 of Central Excise Rules, 2002 to Contract Manufacturing Units (CMU) on goods (i.e. biscuits) exported directly from their premises absent permission from CBEC
...View More HC rules out levy of additional 1% tax on purchases at concessional rate u/s 3(3) of Tamil Nadu General Sales Tax Act upon export of goods, reiterating that ‘export’ also constitutes a &ld
...View More HC dismisses Revenue appeal, observes that limitation of 1 year specified u/s 27 of Customs Act, 1962 is inapplicable to claims of Special Additional Duty (SAD) refund under Notification No. 102/2007-
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