High Court Rulings
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 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 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 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 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 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 HC allows assessee’s writ petition after 11 years thereby condoning delay of 1 day in filing appeal before Commissioner (Appeals) u/s 128 of Customs Act; Finds Commissioner (Appeals) completely
...View More HC overrules Sales Tax Tribunal, sets aside rejection of declaration in Form ST-1 to claim adjustment / deduction of purchases from turnover of dealer u/s 4(2)(a)(v) of Delhi Sales Tax Act, 1975 on gr
...View More HC upholds CESTAT order, affirms refund of unutilised MODVAT credit under Rule 57F(3) of erstwhile Central Excise Rules where goods exported availing Duty Exemption Entitlement Certificate (DEEC) Sch
...View More HC allows input tax credit (ITC) on ‘laboratory stores’ such as glassware / glass tube, raw material, and chemicals used for testing during pre & post manufacturing stage of drugs; Not
...View More
 (1).PNG)
