High Court Rulings
HC upholds Tribunal order, sale of purified water in returnable loose jars having a top which is closed and affixed with sticker of “Shital” is taxable at 12% under Entry 154 of Sche
...View More Withdrawal of Terminal Excise Duty (TED) refund on supply of goods to power sector by amendment to Para 10.11 of Handbook of Procedures 1999-2000 (HBP), neither violative of Foreign Trade (Development
...View More HC rules that excise duty refund pursuant to post clearance turnover discounts offered by manufacturer to dealers by way of credit notes shall be available, subject to establishment of nil unjust enri
...View More HC quashes Settlement Commission’s order rejecting assessee’s application filed u/s 32E of Central Excise Act, with respect to two show cause notices (SCNs) and requiring separate applicat
...View More Bombay HC rules on classification of hard-anodized utensils, holds that ‘Anodized Concave Tawa’ and ‘Anodized Kadai’ sold as heat resistant cookware is classifiable as “n
...View More HC upholds inclusion of ‘freight charges’ in dealer’s taxable turnover where obligation to transport goods to purchaser is an essential element of ‘sale’ transaction; Not
...View More HC quashes reassessment proceedings instituted u/s 29 of UP VAT Act on the basis of ‘change of opinion’ consequent to SC judgment in Nokia India Pvt. Ltd.; Distinguishing said judgment whe
...View More Allahabad HC upholds jurisdiction of State Taxing Authorities to demand VAT from assessee towards royalty received from franchisee for right to use ‘Dominos Pizza’ trademark in India; Note
...View More Bombay HC quashes Settlement Commission's order rejecting application on ground of non-filing of Bill of Entry (BoE) before issuance of show cause notice (SCN) in terms of first proviso to Secti
...View More HC dismisses writ petition challenging Settlement Commission order to the extent of quantification of irregular credit taken on ineligible input services and common input services; Holds that assessee
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