High Court Rulings
HC sets aside Tribunal order, holds that 'rigid frame columns' manufactured and sold by assessee are classifiable as “steel structurals” under Schedule Entry C-55(v) of MVAT Act r/w Sectio
...View More HC upholds suspension / revocation of custom broker’s license under Regulation 20 of Customs House Agents Licensing Regulations, 2004 (CHALR) due to mis-declaration of pieces of Red Sanders in t
...View More HC grants interim excise duty exemption to Industrial Units located in North Eastern States to the extent of 50% by virtue of Notification No. 20/2007-CE; Notes that said Notification was amended vide
...View More HC upholds Single Judge Bench decision which ruled that ‘fly ash’ generated during generation of electricity by burning of pulverized coal does not involve any manufacturing activity and t
...View More HC shows leniency to assessee, reduces penalty levied u/s 78 of Finance Act to 25% of entire tax due on deposit of balance amount within 30 days, where assessee failed to obtain registration or file S
...View More HC sets aside assessment orders denying second sale exemption under TNGST Act, states that said orders were arbitrary exercise of power and clear abdication of duties cast upon Assessing Officer with
...View More 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 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 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 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
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