High Court Rulings


Bamboo extraction from Forest Dept coupes merely 'profit a prendre', not 'sale' 

HC dismisses State Revenue’s revision applications, bamboos delivered to assessee from Forest Dept. extracted coupes not exigible to tax u/s 6-A of Andhra Pradesh General Sales Tax Act, 1957 (AP...View More

'Manufacturing loss' inevitable; CENVAT Credit available on entire inputs going into production 

HC allows assessee’s appeal, credit available on entire quantity and value of inputs that went into making of finished goods viz. fabric, including portion of loss incurred during manufacturing ...View More

Stays pre-deposit; CNG distribution through own retail outlets, prima-facie not 'service' 

HC grants unconditional stay, agreement with Indraprastha Gas Ltd (IGL) for distribution of CNG through assessee owned/leased retail outlet, prima-facie not 'Business Auxiliary Service'; Assessee reli...View More

Deprecates practice of ante-dating orders; Imposes exemplary costs, recoverable from tax official 

HC raps Revisional Authority for ante-dating order to circumvent prescribed limitation period u/s 22A(4) of Karnataka Sales Tax Act; As per said section, order on suo moto ought to be passed within 4 ...View More

Allows refund on tanned hide/skin sale; Revisional order outside limitation period 

HC upholds Tribunal findings that Deputy Commissioner (DC) order revising 'refund order' outside limitation period prescribed u/s 20(3) of Andhra Pradesh General Sales Tax Act, applies Division Bench ...View More

Raps Revenue's high-handedness; Interest on delayed refunds payable from 'application' date 

HC dismisses Revenue appeal, interest on delayed refunds u/s 27A of Customs Act payable within 3 months from date of application, till date of actual payment; Rejects Revenue contention that Explanati...View More

Admits Dominos Pizza's writ; Stays "deemed sale" assessment being prima facie outside jurisdiction

HC admits writ petition, stays recovery of tax assessed on Dominos Pizza Overseas Franchising B.V. as “dealer” u/s 2(h) of U.P. Trade Tax Act towards royalty received from franchisee for r...View More

Sec. 10(5) of DVAT Act not retrospective; ITC not reversible absent 'post-sale discount' credit notes 

Delhi HC rules on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post sale discount / incentive from selling dealer, under Delhi VAT law; Quashes Tribunal conclusion that...View More

Permissive use of passive infrastructure by sharing telecom operators not 'sale', non-VATable

HC allows assessee’s writ, provision of passive infrastructure to various telecommunication operators not 'transfer of right to use’ goods u/s 2 of Madhya Pradesh VAT Act, not liable to VA...View More

Advocate's ill-health a 'reasonable' ground; Condones 536 days delay in appeal before CESTAT 

HC condones delay of 536 days in filing appeal on account of Advocate's ill health; Advocate handling assessee's case returned papers due to his ill heath, and immediately another Advocate was engaged...View More