High Court Rulings
Bombay HC upholds CESTAT’s decision that finished goods manufactured out of duty free raw materials imported against advance authorization, cannot be cleared into domestic market before fulfilme
...View More Delhi HC quashes Rule 3(2)(b)(ii) of Delhi Tax on Luxury Rules, 1996 inasmuch as all Banquet Hall Owners are required to include entire turnover value for purpose of luxury tax, irrespective of whethe
...View More Delhi HC dismisses challenge to Regulation 6(1)(l) of Handling of Cargo in Customs Areas Regulations, 2009 (Cargo Regulations) insofar as assessee & sub-contractor were abstained from recovering d
...View More HC dismisses assessee’s writ, upholds constitutional validity of Section 3(1) & (2) of Karnataka Electricity (Taxation and Consumption) (Amendment) Act, 2013 levying electricity tax on consu
...View More HC rules in favour of assessee, holds that dismantling of defective fans and reassembly with new and workable parts does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Holds t
...View More HC upholds CESTAT order, affirms the view that assessee’s claim of excise duty refund on intermediate products (captively consumed) cannot be rejected on ground of ‘unjust enrichment&rsquo
...View More HC upholds constitutional validity of Section 54(1)(aa) of Gujarat Sales Tax Act which grants interest on delayed refunds arising out of assessments from April 1, 1993 onwards, states that such cut-of
...View More P&H HC allows CENVAT credit on Mandap-Keeper services and Rent-a-Cab services under the scope of pre-amended “input service” definition under Rule 2(l) of CENVAT Credit Rules, absent s
...View More HC allows Revenue appeal, denies exemption under Notification No. 30/2004-CE to importer on account of non-compliance with condition of non-availment of CENVAT credit on inputs, as stipulated in provi
...View More Gujarat HC grants relief to assessee, allows Central Sales Tax (CST) exemption on inter-State sale of LPG for domestic use despite insertion of expression “by the consumers of the State” w
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