High Court Rulings


Interest on delayed refund of pre-deposit computable from CESTAT's favourable order, not SC 

HC allows assessee’s writ petition, holds that interest on delayed refund of pre-deposit payable after expiry of 3 months from date of favourable CESTAT order, not order passed by Apex Court in ...View More

No estoppel against law; Denies Industrial Scheme exemption as 'tea' not "raw material"

HC upholds denial of ‘sales tax’ exemption on purchase of ‘tea’ as ‘raw material’ under Assam Industries (Sales Tax Concessions) Scheme, 1995 (Scheme), thus rejecti...View More

Upholds confinement of demand to 1 year; CBEC clarification under superseded Notification, applicable 

HC dismisses Revenue appeal, upholds CESTAT order confining excise duty demand to 1 year in respect of exemption claimed towards manufacture of parts of aircrafts and helicopters supplied to Hindustan...View More

Rejects 'advance licence' cancellation plea, absent evidence demonstrating exported goods 'over pricing'

HC dismisses Revenue’s writ petition, rejects cancellation of advance licences (AL) issued to assessee (exporter), rejecting plea of Director of Revenue Intelligence (DRI) that, CD ROMs and Audi...View More

“Flavoured milk” sold in sealed container qualifies as 'milk', exempt from tax 

HC holds that “flavoured milk” sold in open form or in sealed containers, qualifies as ‘Milk’ exempt under Section 4 of UP Trade Tax Act r/w Notification dated January 31, 1985...View More

Allows refund of service-tax paid on C&F agent services received post October 16,1998

HC overturns CESTAT order denying refund of service tax paid in respect of ‘Clearing & Forwarding Agent’ services availed during the period October 16, 1998 to September 1, 1999; Notes...View More

Upholds Notification altering SAD on 'sulphur' and 'rock-phosphate' owing to market condition

Delhi HC refuses to declare imposition of 4% Special Additional Duty (SAD) on import of ‘sulphur’ and ‘rock phosphate’ during the period 2002-03 owing to market conditions, whi...View More

Purchase tax not leviable on 'supari' stock transferred outside State; Applies SC ratio 

HC holds that no purchase tax u/s 12 of Assam VAT Act, 2003 will be applicable on ‘supari’ dispatched outside State by way of ‘stock transfer’, since ‘sale price’ t...View More

Assessee cannot take advantage of State Incentive Scheme upon inadvertent publication error

HC denies sales tax incentive / exemption under “Incentive Scheme 2001 for Economic Development of Kutch District” (Scheme) for investment made / expenditure incurred after completion of s...View More

Dismisses review petition, rejects assessee's product discrimination plea, 'review' not substitute for 'appeal'

HC dismisses assessee’s review petition, refuses to intervene with order passed by Division Bench (DB) holding a trader, an importer of ‘Boric Acid’ for ‘non-insecticidal use&r...View More