High Court Rulings
HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t
...View More HC shows leniency to assessee, reduces penalty levied u/s 78 of Finance Act to 25% of entire tax due on deposit of balance amount within 30 days, where assessee failed to obtain registration or file S
...View More HC sets aside assessment orders denying second sale exemption under TNGST Act, states that said orders were arbitrary exercise of power and clear abdication of duties cast upon Assessing Officer with
...View More Madras HC quashes demand of ‘additional tax’ under Tamil Nadu Additional Sales Tax Act absent taxability of gross sale turnover under Tamil Nadu General Sales Tax Act in hands of dealer; D
...View More HC allows assessee-importer’s writ petition against illegal detention of goods by Customs & DRI, directs authorities to pay accumulated detention charges, that were more than value of goods
...View More Gujarat HC upholds constitutional validity of levy of Entry Tax on goods purchased by individual consumers in the State through e-commerce for personal use and consumption, pursuant to 9-Judges Apex C
...View More HC allows CENVAT credit on tour operator services used for transportation of employees to and fro factory as well as rent-a-cab services used for official purposes; The word “includes" in the de
...View More HC upholds order of Advance Ruling Authority classifying ‘vegetable fat spread’ under residuary category for purpose of taxation under Karnataka VAT Act, thereby rejecting assessee’s
...View More HC sets aside provisional assessment for part AY, directs Assessing Officer to wait till assessee files Audit Report as required u/s 63A of TNVAT Act within period prescribed under Rule 16(1) of TNVAT
...View More Allahabad HC grants interim relief to Flipkart Group Co., Section 4A inserted by way of amendment to Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 to levy entry tax on goods brought i
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