High Court Rulings
HC declares Sec 15(5) of Bihar VAT Act as ultra vires inasmuch as it provides option to certain class of registered dealers to pay in lieu of tax payable by them, tax at rate specified in Sec 14 on ma
...View More HC rules on inter-state supply of goods under lumpsum turnkey projects, rejects assessee’s claim that supply and erection contracts are divisible / independent and that supplies thereunder quali
...View More HC allows Revenue’s appeal, interest under Rule 7(4) of Central Excise Rules, 2002 applicable, where price at which goods sold not final and assessee received 'price escalation' and paid differe
...View More HC allows assessee’s appeal, allows deduction towards sales made against ST-1 Forms to registered dealer from taxable turnover (TT) when genuineness of form and fact that, purchasing dealer regi
...View More HC allows writ petition, grants refund of service tax erroneously paid on payments received from foreign bank towards services rendered; Rejects Revenue’s reliance on Mafatlal Industries Ltd rul
...View More Madras HC dismisses restaurateur’s writ petition, upholds levy of VAT at 14.5% on sale turnover of ‘branded’ food u/s 2(9) r/w Sec 2(33)(vi) & 7(1)(a) of Tamil Nadu VAT Act; Reje
...View More 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
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