High Court Rulings
HC holds ‘Swad’ candy as an ayurvedic medicine and not confectionary, thereby taxable at 6% under Rajasthan Sales Tax Act; Rejects Revenue contention that since ‘Swad’ candy is
...View More HC dismisses writ, finds no fault in imposition of penalty where assessee failed to produce bank certificate evidencing credit of sales proceeds in its account, to prove export obligation (EO) fulfill
...View More HC refuses to exercise writ jurisdiction at show cause notice stage, where service tax has been demanded from Primary Agricultural Credit Society (assessee) under “banking & other financial
...View More HC rules on mid-term review findings of Designated Authority (DA) on injury to domestic industry upon revocation of Notification No. 34/2012-Cus imposing Anti-Dumping Duty (ADD) on imports of Soda Ash
...View More HC rules on appealability against reassessment of bill of entry, holds that unless an order is passed in terms of Section 17(5) of Customs Act, such reassessment does not become an appealable order /
...View More HC quashes imposition of VAT on SIM replacement charges and lease line charges collected by telecom service providers; Strikes down Sections 2(u) and 2(v) of Madhya Pradesh VAT Act, 2002 which define
...View More Bombay HC rules on situs of inter-State sale and appropriate State for purpose of levy & collection of CST, where semi-finished goods, viz. missiles, are transferred from one State to another for
...View More HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio
...View More HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t
...View More HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide
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