High Court Rulings
HC allows writ petition, quashes show cause notice (SCN) classifying ‘stators and motors used in hermetically sealed gas compressors’ under Custom Tariff Heading (CTH) 8414.91 contrary to
...View More HC quashes the levy of Entry Tax @ 15% on import of ‘Tractors’ into the State by treating them as “motor vehicles”, as illegal, discriminatory, violative of Article 304(a) of C
...View More Bombay HC denies deferral of sale tax liability in respect of sale of DEPB by the assessee, holding eligibility certificate under Package Scheme of Incentives; Notes that eligible industrial units hol
...View More HC quashes re-assessment order and consequential demand of additional tax + interest, being beyond limitation period of 8 years under Assam General Sales Tax Act, 1993 (AGST Act); Rejects Revenue&rsqu
...View More P&H HC quashes levy of VAT on builders prior to May 17, 2010, absent machinery provisions under Haryana VAT Act or Rules framed thereunder for calculation of ‘taxable turnover’; Holds
...View More HC dismisses assessee’s writ, interest on refund of excess tax paid, u/s 14-C of Orissa Sales Tax, 1947 (Act), not payable from date of first application submitted after assessment order (AO), b
...View More Kerala HC finds no limitation period for completion of assessment proceedings u/s 25(1) of Kerala VAT Act, says 5 years’ period provided thereto is only applicable for initiation thereof and in
...View More HC sets aside CESTAT order which dismissed assessee’s appeal against findings of Designated Authority and issue of Notification No. 9/2015-Cus (ADD) imposing anti-dumping duty on the ground that
...View More HC upholds luxury tax on ‘lawns’ rented separately by persons for wedding functions / receptions, prior to March 9, 2007 under Rajasthan Tax on Luxuries (Hotel & Lodging Houses) Act, 1
...View More HC dismisses assessee’s writ petition challenging rejection of refund claim of excise duty paid under protest on captively consumed ‘clinker’ despite favourable SC decision, on groun
...View More
 (1).PNG)
