High Court Rulings
Kerala HC upholds Luxury Tax levy on members availing free accommodation provided by the Resort under timeshare arrangement; Notes that as per the Kerala Taxes on Luxuries Act, 1976 (LT Act), luxury t
...View More HC concurs with CESTAT that once Revenue concludes that assessee cleared manufactured goods through a fictitious unit which is very much capable of carrying on business, then such unit should independ
...View More HC upholds service tax on promotion, marketing, organising, selling of lottery or facilitation in organising lottery of any kind undertaken by a lottery distributor or selling agent, however, same can
...View More HC grants respite to manufacturer of sugar free B-complex syrup – “Betonin” thereby upholding manufacturer’s price list in lieu of distributor’s, who sold the product to
...View More HC upholds Single Judge order which set aside CBEC Circular No. 19/2003 classifying “Disposable Sterilized Dialyzer” and “Microbarrier” for filtering ‘blood’, under
...View More HC allows writ appeal, sets aside re-assessment undertaken by proper officer absent passing of speaking order within 15 days thereof in terms of Section 17(5) of Customs Act; Notes that assessee prese
...View More HC holds that ‘detention’ of goods by Customs authorities does not amount to ‘seizure’ thereof and consequently, finds no fault in denial of unconditional release of goods wher
...View More HC dismisses writ petition, holds that area based excise duty exemption under Notification No. 50/2003-CE not extendable to National Calamity Contingent Duty (NCCD) and Cesses thereon; Rejects assesse
...View More Orissa HC upholds Tribunal, ballasts, boulders or chips supplied to Railways is “mineral” as per Entry 117 of Schedule provided under Orissa Sales Tax Act, 1947 (Act), exigible to ta
...View More HC finds no merit in writ petition, upholds confirmation of service tax demand against assessee thereby rejecting contention that show cause notice was issued without application of mind and in violat
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