High Court Rulings
HC deletes 200% penalty imposed on HDFC Bank towards sale of repossessed cars owned by it; Opines that such penalty is facially disproportionate considering the issue was debatable and was only answer
...View More HC concurs with Single Judge Bench, holds that additional sales tax under Tamil Nadu Additional Sales Tax Act cannot be levied on taxable turnover of works contractor who opts for compounded rate of t
...View More HC dismisses Revenue appeals, holds that de-coiling, straightening and cutting of TMT coils into TMT bars / rods does not amount to manufacture u/s 2(f) of Central Excise Act; Notes the settled princi
...View More HC sets aside assessment order passed without considering Commissioner’s clarification with respect to rate of VAT applicable to printed photographs in book form, under Kerala VAT Act; Notes tha
...View More HC denies VAT exemption on cleaning material supplied to SEZ unit for purpose of cleaning building, other facilities & furniture u/s 6(7)(b) of Kerala VAT Act; Close reading of Statute would show
...View More Patna HC quashes levy of entry tax on goods brought into local areas of Bihar through e-commerce transactions, for personal use or consumption of individual customers; Holds that provisions of Bihar F
...View More HC holds that Indian Made Foreign Liquor (IMFL) sold in the course of inter-state trade or commerce shall be exempt from commercial tax and CST by virtue of Entry 18 of Schedule I to M. P. Commercial
...View More HC upholds Tribunal order, charges towards performance test / inspection of goods supplied cannot form part of ‘sale price’ and hence, not liable to Gujarat Sales Tax; Notes that though as
...View More No customs duty / charges payable when importer refuses to exercise option to pay fine in lieu of confiscation u/s 125(2) of Customs Act; HC allows writ petition filed by a hospital (assessee) whose i
...View More Bombay HC grants partial respite to importer-assessees by modifying provisional release order for seized set-top boxes (STBs), thereby reducing the amount of bond & bank guarantee (BG) to be furni
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