High Court Rulings
HC quashes reassessment proceedings u/s 31 of Bihar Value Added Tax Act (‘Act’), initiated consequent to SC judgment in Nokia India Pvt. Ltd., in matter of classification of mobile phone s
...View More HC grants relief to WS Retail, sale of mobile phones, computer spare parts and personal healthcare products via online portal, qualify as an ‘inter-state sale’, not liable to local sales t
...View More HC allows writ, holds order passed by Commissioner, relying upon CESTAT's order, which has already been set aside by HC, as not sustainable, consequently remands matter; Commissioner while passing an
...View More HC allows assessee’s writ petition after 11 years thereby condoning delay of 1 day in filing appeal before Commissioner (Appeals) u/s 128 of Customs Act; Finds Commissioner (Appeals) completely
...View More HC overrules Sales Tax Tribunal, sets aside rejection of declaration in Form ST-1 to claim adjustment / deduction of purchases from turnover of dealer u/s 4(2)(a)(v) of Delhi Sales Tax Act, 1975 on gr
...View More HC upholds CESTAT order, affirms refund of unutilised MODVAT credit under Rule 57F(3) of erstwhile Central Excise Rules where goods exported availing Duty Exemption Entitlement Certificate (DEEC) Sch
...View More HC allows input tax credit (ITC) on ‘laboratory stores’ such as glassware / glass tube, raw material, and chemicals used for testing during pre & post manufacturing stage of drugs; Not
...View More HC upholds Tribunal order, sale of purified water in returnable loose jars having a top which is closed and affixed with sticker of “Shital” is taxable at 12% under Entry 154 of Sche
...View More Withdrawal of Terminal Excise Duty (TED) refund on supply of goods to power sector by amendment to Para 10.11 of Handbook of Procedures 1999-2000 (HBP), neither violative of Foreign Trade (Development
...View More HC rules that excise duty refund pursuant to post clearance turnover discounts offered by manufacturer to dealers by way of credit notes shall be available, subject to establishment of nil unjust enri
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