High Court Rulings
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 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 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 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 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 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 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 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 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 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
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