High Court Rulings
Dealer entitled to deduction of post sale discount i.e. subsequent to issuance of tax invoice through credit / debit note under Karnataka VAT Act / Rules, provided same is a customary practice in trad
...View More HC rules partially in favour of Revenue, excise duty paid under protest through MODVAT Credit Account (RG 23A Part II) not refundable subsequent to HC judgment ruling non-excisability of final product
...View More HC quashes Board of Approval (BOA) decision to restrict sale of marble scraps / rejects / waste / remnants by EOU in domestic market to 2% of inputs, vis-à-vis initial permission of 8.92% of in
...View More HC answers reference in Revenue's favour, 'Ice Cream' not covered by term "Sweet and Sweetmeats", appearing under Schedule Entry C-II-35(1) appended to Bombay Sales Tax Act, 1959, denies concessional
...View More Madras HC quashes assessees’ challenge to Notification Nos. 34/2015-CE & 37/2015-CE amending Notification No. 30/2004-CE, thereby confirming non-entitlement of importers to additional custom
...View More HC grants concessional rate of tax on supply of articles to Lakshadweep Administration as envisaged by 1st proviso to Sec 6(1) of Kerala VAT Act; Quashes assessment orders denying such concession for
...View More HC partially allows assessee’s writ petition, Revenue cannot refuse to furnish documents not listed as “relied upon documents” in show cause notice; Rejecting Revenue’s objecti
...View More HC rules in favour of Revenue, resort to Sec 11A of Central Excise Act not mandatory for recovering refund granted pursuant to adjudication order passed u/s 11B, when adjudication order subsequently d
...View More HC grants relief to assessee, quashes FIR registered u/s 406 of Indian Penal Code (IPC) and consequential criminal proceedings for non-payment of outstanding service tax; Finance Act 1994 a complete C
...View More HC rules reference in favour of assessee, raw aluminium castings covered under Entry C-I-29 of Bombay Sales Tax Act, as "non ferrous metal ingots" exigible to tax at 4%; Rejects Revenue contention tha
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