High Court Rulings
HC extends service tax exemption under Notification No. 25/2012-ST in respect of ‘nature cure treatment’ provided by a registered public charitable trust in terms of Section 12AA of Income
...View More HC allows excise duty exemption under Notification No. 8/2003-CE to SSI units, holds that production of plastic chairs & stools using moulds embossed with names of other manufacturers, would not t
...View More HC holds that assessee does not have right to approach Settlement Commission u/s 32E of Central Excise Act after adjudication order has been passed, irrespective of when the order has been received by
...View More Delhi HC Larger Bench rules that process of cutting old tyres into 2-3 pieces does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Accordingly, sets aside TRU clarification dat
...View More HC quashes levy of VAT on transfer of business as an ongoing concern, holds that Rule 36 of Telangana VAT Rules which exempts such activity from VAT is not ultra vires Telangana VAT Act; States that t
...View More HC upholds Constitutional validity of Explanation to Section 65(105)(zzc) of Finance Act clarifying levy of service tax to all training and coaching centres, including non-profit oriented educational
...View More HC rejects exercise of revisionary powers u/s 74A of Delhi VAT Act against order of Objection Hearing Authority (OHA) which granted refund of excess input tax credit arising from inter-state sale of p
...View More HC quashes CESTAT order to the extent that observations therein were beyond the scope of appeal filed by assessee; Notes that claim of assessee before CESTAT pertained to entitlement of excise duty ex
...View More HC holds that Rule 20 of Punjab VAT Rules prescribing time limit of 90 days for claiming back Input Tax Credit (ITC) reversed for goods sent for job work, is not ultra vires Section 13 of Punjab VAT A
...View More HC allows writ petition, directs Delhi VAT authorities to issue F Forms giving bifurcated details in respect of stock transfers after expiry of prescribed period u/s 28 of Delhi VAT Act, following rec
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