High Court Rulings
HC allows refund of amounts paid under protest as service tax on construction activity prior to insertion of taxable categories u/s 65(105)(zzq) and (zzh) of Finance Act w.e.f. July 1, 2010; Rejects R
...View More Madras HC rules that once provisional assessment is finalized by Adjudicating Authority where assessee agrees with valuation adopted for inter unit transfer, the letter of Superintendent quantifying t
...View More HC dismisses Revenue’s writ appeals, confirms non-reversal of input tax credit by purchasing dealers upon retrospective cancellation of selling dealers’ registration certificates under Tam
...View More HC allows clearance of imported goods from customs bonded warehouse for sale to customers in India, without further attachment by VAT authorities in terms of Section 45(1) of Gujarat VAT Act; Notes Re
...View More Bombay HC treats ‘Bagasse’ as “Sugarcane” commercially covered under Schedule Entry A-44, so as to render sale thereof tax free u/s 5 of Bombay Sales Tax Act; Referring to defi
...View More HC rules on classification of protein powders, holds that same are taxable at 5% under Schedule Entry C-107 (11)(g) of MVAT Act as “Powders, Tablets, Cubes, Crystals and other solids or liq
...View More Bombay HC holds that customs duty paid on purchases which take place in course of import of goods into territory of India cannot be included in “purchase price” as defined u/s 2(22) of Bom
...View More HC allows Revenue appeal, denies service tax refund under Notification No. 41/2007-ST absent inclusion of exported services from date of issue of Notification i.e. October 6, 2007; Rejects assessee&rs
...View More Bombay HC rules in Revenue's favour, states that 'construction of glass walls' can neither be construed as contract for “construction of buildings” nor an incidental or ancillary contract
...View More HC directs unconditional release of imported goods u/s 110(2) of Customs Act absent issuance of show cause notice (SCN) within 6 months of seizure or such extended period as contemplated u/s 124(a), n
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