High Court Rulings
HC concurs with VAT Tribunal, classifies Titan’s ‘Nebula’ watch with precious stones / metals / diamonds as “Jewellery” taxable at 1% under Entry 13(ii) of Schedule-II to
...View More HC dismisses Revenue appeal, denial of MODVAT / CENVAT credit for lack of correlation between input scrap actually received and used in manufacture of excisable goods vis-a-vis scrap described in invo
...View More HC holds that ‘bearings’ manufactured for motor vehicles and agricultural tractors are covered by specific Entry C-II-146 of Bombay Sales Tax Act, 1959 (Act), not Entry C-II-102 as “
...View More Input Tax Credit not reversible by purchasing dealer under TNVAT Act where there is a mismatch of returns filed by such dealer with that of selling dealer; HC notes that since statute is silent on pro
...View More HC allows assessee’s writ, quashes cancellation of advance license where Export Obligation (EO) discharged in Indian Rupees (INR), rejecting Revenue’s plea that said license could be issue
...View More HC disallows deduction of discount received from supplier under various schemes, by way of credit notes subsequent to sale of goods; Rejects assessee-dealer’s contention that such discount on sa
...View More HC dismisses assessee’s appeal, for determining whether sale of medicines took place during treatment to an indoor patient, pending final findings of Tribunal in said matter; Notes assessee&rsqu
...View More HC allows assessee’s writ, superior qualify defatted soya / hypro soya products, generated during process of extraction of soya oil classifiable as deoiled cake (DOC) including soya meal, a tax
...View More HC allows assessee’s writ, sets aside demand of interest u/s 11AA of Central Excise Act, 1944 (Act) when duty amount determined under sub-section (2) of Section 11A paid within prescribed t
...View More HC sets aside CESTAT's order pertaining to deletion of penalty on assessee for mis-declaration of goods, upholds penalty u/s 112 of the Customs Act, 1962 (Act), while setting aside penalty u/s 114A; A
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