High Court Rulings
HC allows writ petitions, grants concessional tax benefit on ‘diesel oil’ used in generator sets in factories to run plant & machinery, u/s 4-B(2) of U.P. Trade Tax Act; Rejects Revenu
...View More HC denies benefit of area based exemption under Notification No. 50/2003-CE absent mention of khasra numbers of assessee’s unit therein (State of Uttarakhand); Rejects assessee’s attempt t
...View More HC affirms non-entitlement of CENVAT credit on mobile towers (in CKD & SKD form) and parts thereof, shelters / prefabricated buildings (‘goods’) used for providing telecommunication se
...View More Bombay HC disagrees with Delhi HC Single Judge view, upholds order passed by Govt of India that assessee promoting foreign brand viz. “Thyssenkrupp” and hence not entitled to duty credit s
...View More Karnataka HC rules on taxability of ‘software implementation’ by assessee for a bank, holds such activity a “mere service” through skill and human effort, and there is no right
...View More HC upholds Tribunal order, auction sale of repossessed hypothecated vehicles by bank taxable under Tamil Nadu VAT Act; Rejects assessee’s contention that such sale is only in capacity of being a
...View More HC allows writ petition against Mumbai CESTAT that decided issue finally against assessee, albeit referring similar question to Larger Bench in case of connected appeals; CESTAT had denied excise duty
...View More HC quashes re-assessment proceedings initiated u/s 21 of U.P. Trade Tax Act, absent any material / reason to believe on part of Assessing Officer (AO) that some turnover escaped assessment; Observes,
...View More HC rules in favour of assessee, supply / sale of goods to purchaser’s branch office in Chennai towards export by HO in Bombay, entitled to tax exemption u/s 5(3) of Central Sales Tax Act; Reject
...View More HC rules in favour of assessee, ground handling services provided at airport classifiable as 'cargo handling services' u/s 65(105)(zr) of Finance Act, applies principle of Sec 65A(2)(a) that specific
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