High Court Rulings


Sale of purified water in loose jars under ‘brand-name’ taxable at 12%

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

TED refund withdrawal to achieve domestic supplier vs. importer parity, not arbitrary 

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

Excess duty refund pursuant to post-clearance turnover discounts available, absent 'unjust enrichment'

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

Settlement Commission's refusal to entertain application covering separate notices where matter interconnected, unsustainable

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

Anodized utensils not simple 'aluminium products', taxable as 'non-stick cookware' at higher-rates

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

‘Freight charges’ integral to completion of sale transaction, taxable in dealer's 'turnover'

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

Reassessments basis Nokia judgment beyond jurisdiction; Essential character of retail packaging important

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

Applies 'offer acceptance' rules to uphold UP VAT on 'Dominos Pizza' trademark "deemed-sale"

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

Rejection of settlement application for non-filing of BoE before SCN issuance, unsustainable

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

Refuses to exercise writ jurisdiction for challenge to settlement order's unfavourable portion

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...View More