High Court Rulings
HC applies dominant intention test, supply of medicine, drugs, stents, other implants during medical treatment / procedure like surgery, angiography, a ‘service’ and not ‘sale’
...View More Bombay HC upholds Tribunal’s order, credit inadmissible on goods supplied to Free Trade Zone (FTZ) unit of Hindustan Lever Ltd. (HUL), without payment of duty, under erstwhile Rule 57C of Centra
...View More HC allows writ, quashes assessment order under Haryana General Sales Tax Act directing Union of India to deposit Rs 63 lakhs (approx) as sales tax on telecom facilities; Applies SC’s BSNL ratio
...View More HC upholds Tribunal’s order, extends exemption to parts and accessories of hearing aids under Entry No.2 of First Schedule to Karnataka VAT (KVAT) Act dealing with 'aids and implements used by h
...View More HC dismisses assessee’s appeal, storage tanks / vessels not 'capital goods' falling under Rule 57Q of erstwhile Central Excise Rules, 1944, credit thereon inadmissible pre-2001; Concurs with Tri
...View More HC upholds Tribunal’s order, ‘Hydraulic Excavator’ used for digging from earth and carrying stone boulder, covered by specific entry of 'Motor Vehicle" under Entry 13 of Schedule to
...View More HC upholds Tribunal findings, ‘work stations’ not ‘furniture’, falling under list of restricted items for input tax credit (ITC) availment under Schedule-V of Karnataka VAT Act
...View More HC rules on Terminal Excise Duty (TED) refund for supplies against ICB, no bar on seeking refund claim from Joint DGFT or Excise Department, subject to fulfilment of other conditions; However, rejects
...View More HC allows re-export of goods deemed ‘spurious’ by Customs authorities on account of import absent adequate registration / import licence, in terms of Rule 41(1) of Drugs and Cosmetic Rules
...View More Bombay HC rules in favour of Revenue, hire and insurance premium includible in ‘sale price’ of motor vehicle sold to customer on hire purchase basis under Bombay Sales Tax Act; Rejects ass
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