High Court Rulings


Quashes 'additional tax' demand where sale turnover not taxable under principal Act

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

Imposes costs, DRI / Customs to pay 'detention charges' to Shipping-line for illegal action

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

Upholds Entry-Tax on inter-State e-commerce transactions following SC verdict; CST set-off available

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

Allows CENVAT credit on tour-operator & rent-a-cab services used for employee transportation

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

‘Vegetable fat spread’ marketability & use distinct from "edible oil", residuary-rate applicable

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

Quashes provisional assessment for part AY, Audit Report mandatory before final assessment

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

Entry tax imposition on e-commerce post Constitutional amendment prima-facie beyond 'legislative competence' 

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...View More

Quashes reassessment, 'Change of opinion' for mobile/parts classification post Nokia judgment unsustainable

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

E-commerce sales envisaging goods movement from one state to another, constitutes 'inter-state sales'

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

Quashes order passed relying on CESTAT ruling set side by higher forum

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