High Court Rulings
HC rules in favor of Revenue, supply of "Water for Injection (WFI) / De-mineralized water" in the course of manufacture of formulized products, viz. injection, constitutes ‘deemed sale’ ta
...View More HC dismisses Revenue appeal, leasing of power plant along with land, building, plant and machinery, not 'removal of capital goods' as such, credit availed thereon not reversible under Rule 3(5) of CEN
...View More HC dismisses writ, supply of high speed diesel (HSD) to shipping vessel located in territorial waters, not a sale outside State of Maharashtra, assessee liable to pay VAT; On receipt of Purchase Order
...View More HC partly allows assessee’s writ petition, ‘fly ash’ generated during burning of pulverized coal does not involve any manufacturing activity and therefore does not fall within purvie
...View More HC sets aside Commissioner’s order, prior to July 2012, service of construction for education institutions and hospitals exempt in terms of Circular No. 80/10/2004-ST dated September 17, 2004 su
...View More HC allows assessee’s appeal, sets aside order passed by ‘Authority for Clarification & Advance Rulings’ (AAR) constituted u/s 60 of Karnataka VAT Act (KVAT), comprising of 2 memb
...View More HC dismisses Revenue appeal, upholds Tribunal's order setting aside service tax demand beyond normal limitation period prescribed u/s 73 of Finance Act under 'Broadcasting Service'; Tribunal while hol
...View More Activity of promoting, organizing or assisting in arranging sale of lottery tickets of State Govt. not taxable ‘service’ under Finance Act 1994, as amended by Finance Act 2015; Accepts ass
...View More Interest applicable on refund of Special Additional Duty (SAD) beyond 3 months under Notification No. 102/2007-Cus, in terms of Sec 27A of Customs Act; HC holds Circular No. 6/2008-Cus to the extent i
...View More HC upholds Tribunal's findings, ERP software implementation and business consultancy service (BCS), are pure services, not involving any sale/transfer of property in goods, under Karnataka Sales Tax A
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