High Court Rulings


Absent transfer of 'right-to-use' trademark, franchise agreement to operate 'restaurant system', not VATable

Delhi HC allows writ, consideration (royalty) received under franchise agreement for use of 'trade mark', not liable to VAT under Delhi Sales Tax on Right to Use Goods Act, 2002 (TRU Act) and Del...View More

Railway catering liable to sales tax, no exemption from State taxation under Constitution

Bombay HC dismisses writ petition of Western Railway Canteen / Catering Services, upholds sales tax on catering services rendered by Railways; Rejects the contention that Departmental services being a...View More

Rejects financial hardship plea to circumvent 'appeal'; Mandatory pre-deposit not excessive / onerous

HC refuses to entertain writ petition challenging levy of service tax on Security Guards Board, holding that mandatory pre-deposit of 7.5% u/s 35F of Central Excise At is neither excessive nor onerous...View More

Clearance of Mercury used in Caustic Soda manufacture, dutiable on closure of plant

HC upholds levy of excise duty alongwith interest and penalty on removal of mercury, upon closure of Mercury Cell Processing Plant where Caustic Soda was being manufactured; Rejects assessee’s r...View More

Challenge to Circular premature absent notice & demand confirmation towards transfer of immovable property

Bombay HC finds challenge to Circular dated January 20, 2015 under apprehension of service tax demand on activity involving transfer of title in goods / immovable property by way of sale, as premature...View More

'Naturopathy' - preventive treatment for illness, not taxable as "health & fitness" services

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

Allows SSI exemption; Use of embossed moulds doesn't entail branded goods manufacture

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

Assessee cannot approach Settlement Commission after adjudication, irrespective of order receipt date

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

Cutting used tyres into pieces does not constitute 'manufacture'; CVD levy unlawful 

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

Business transfer not taxable as 'sale'; Exemption Rule doesn't traverse beyond Act

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