High Court Rulings
HC dismisses assessee's writ to modify Settlement Commission's order, upholds levy of interest and penalty absent any fault found with decision-making process adopted by Settlement Commission; Rejects
...View More Denial of composition scheme to dealers engaged in construction and sale of residential apartments, buildings or commercial complexes, for post-sale construction made in terms of initial agreement wit
...View More HC upholds deduction of quarterly 'turnover discount' given to dealers by way of credit notes from “sale price” u/s 2(m) of Delhi Sales Tax Act, thereby rejecting Tribunal findings that de
...View More HC upholds VAT Tribunal order, allows Input Tax Credit (ITC) adjustment towards current year’s output tax liability despite carry forward of such credit to subsequent tax period, in submitted re
...View More Delhi HC grants relief to Delhi Transport Corporation (DTC) bus operator, agreement with DTC to give bus on hire for plying on specified routes, as per specified schedule, not a ‘transfer of rig
...View More Bombay HC rejects challenge to amendment to Rule 58 of Maharashtra VAT (MVAT) Rules vide Notification dated January 29, 2014 and ensuing Trade Circulars 7T of 2014 and 12T of 2014, dismisses petitione
...View More ‘Decorative Stained Glass’ products taxable @ 4% as ‘Handicrafts’ under Sl. No. 128 of Third Schedule in terms of Sec 4(1)(b) of Delhi VAT Act, not as unclassified items @ 12.5
...View More HC upholds Tribunal’s order, best judgement assessment u/s 41(7) of Gujarat Sales Tax Act (Act), where assessee has not employed any proper method of accounting, would be governed by time limit
...View More HC upholds Rajasthan Tax Board’s order, ‘marker’ & ‘highlighter’ classifiable as “pen” chargeable at Nil rate, not “stationery” taxable at 4%;
...View More HC sets aside CESTAT order, allows input credit of cement & steel used in construction of jetty, to a port service provider; Rejects Revenue contention that construction of jetty being exempt serv
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