High Court Rulings
HC upholds Sales Tax Tribunal findings, refractory bricks taxable @ 5% under Entry 32 of Schedule I of Andhra Pradesh General Sales Tax Act, which inter alia includes bricks, tiles and granite stones;
...View More HC Larger Bench confirms Division Bench view, CESTAT empowered to grant / extend stay of recovery of demand beyond 365 days from passing of stay order, where delay in disposal of appeal not attributab
...View More HC allows writ, absent specific rule in Puducherry VAT Rules or in Central Sales Tax (CST) Rules, Revenue’s insistence on online uploading of declaration forms, an onerous condition; Revenue has
...View More HC upholds Single Judge order denying central sales tax (CST) exemption on sale of packing material viz. paper cartons to exporter of goods, finds such sale not ‘in course of export’ u/s 5
...View More HC upholds taxability of ‘Digital Still Image Video Camera’ (DSCs) at 4% as “IT Product” under Entry 41A of Schedule III of Delhi VAT Act post November 2005, states that item 1
...View More HC strikes down Explanation 2 to Sec 2(1)(zd) of Delhi VAT (DVAT) Act as ultra vires Constitution of India insofar it permits levy of VAT on ‘deemed’ sale price of petrol / diesel, instead
...View More Printing and supply of cine-wall posters though a ‘works contract’, not taxable as ‘deemed sale’ under Andhra Pradesh General Sales Tax Act / CST Act prior to April 1995; Dy. C
...View More HC upholds Tribunal order, ‘Lalbaugcha Raja’ Mandal liable to MVAT on auction of devotee offerings received during annual Ganesh Festival; Finds no merit in assessee’s contention tha
...View More HC quashes Rajasthan Tax Board decision, penalty imposable on non-filling up of details in declaration form ST-18A during stock transfer of goods, u/s 78(5) of Rajasthan Sales Tax (RST) Act r/w Rule 5
...View More HC dismisses writ, upholds Maharashtra Sales Tax Tribunal order considering assessee's explanation including claim that records destroyed in floods, as being passed on 'merits' and not for 'want of pr
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