High Court Rulings
Interest on wrong utilization of Additional Excise Duty (Goods of Special Importance) [AED(GSI)] towards payment of Basic Excise Duty and Special Excise Duty, recoverable in terms of Rule 12 of CENVAT
...View More HC refuses to review Division Bench order that dismissed writ petition and relegated assessee to appellate remedy under Andhra Pradesh VAT Act against assessment orders; A review proceeding cannot be
...View More Delhi HC reverses Tribunal majority view, assessee-dealers entitled to tax exemption on purchase of goods at ‘first point’ / ‘extended first point’ against declaration in Form
...View More HC dismisses Revenue appeal, management & administration of entire business of manufacture and sale of liquor of distillery unit, albeit under Mill's name, not taxable u/s 65(104c) of Finance Act
...View More Bombay HC upholds classification of “600 VA Pure Sine Wave Home UPS” under Schedule Entry C-56 r/w Notification Entry-11 dated October 17, 2005 as ‘IT Product’; Rejects Revenue
...View More HC upholds CESTAT observation that no interest payable under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act absent wrong availment of input credit / contravention of Rule 6(1) there
...View More 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
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