High Court Rulings
HC denies VAT exemption on cleaning material supplied to SEZ unit for purpose of cleaning building, other facilities & furniture u/s 6(7)(b) of Kerala VAT Act; Close reading of Statute would show
...View More Patna HC quashes levy of entry tax on goods brought into local areas of Bihar through e-commerce transactions, for personal use or consumption of individual customers; Holds that provisions of Bihar F
...View More HC holds that Indian Made Foreign Liquor (IMFL) sold in the course of inter-state trade or commerce shall be exempt from commercial tax and CST by virtue of Entry 18 of Schedule I to M. P. Commercial
...View More HC upholds Tribunal order, charges towards performance test / inspection of goods supplied cannot form part of ‘sale price’ and hence, not liable to Gujarat Sales Tax; Notes that though as
...View More No customs duty / charges payable when importer refuses to exercise option to pay fine in lieu of confiscation u/s 125(2) of Customs Act; HC allows writ petition filed by a hospital (assessee) whose i
...View More Bombay HC grants partial respite to importer-assessees by modifying provisional release order for seized set-top boxes (STBs), thereby reducing the amount of bond & bank guarantee (BG) to be furni
...View More Bombay HC grants interest on delayed customs duty refund to importer-assessee u/s 27A of Customs Act; Notes that refund application was initially rejected by Revenue for want of Essentiality Certifica
...View More HC quashes majority order of Settlement Commission which rejected the settlement application on ground of non-cooperation during the proceedings, non-payment of any admitted customs duty and interest
...View More HC considers PIL filed by Taxation Bar Association seeking release of withheld VAT refunds alongwith interest u/s 42 of Delhi VAT Act and exemplary damages to all aggrieved registered dealers; Associa
...View More HC overrules CESTAT, disallows refund of service tax under Notification No. 41/2007-ST in relation to services availed for transportation of iron ore to port of export, absent specific mention of deta
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