High Court Rulings
HC upholds Tribunal order, replacement of defective motor vehicle parts by dealer during warranty period constitutes ‘sale’ and thereby, exigible to tax under Gujarat VAT Act; Applies SC r
...View More HC allows CENVAT credit on Goods Transport Agency (GTA) service, on strength of TR-6 challans, pre-June 16, 2005, absent any documents prescribed for availing credit on such services; Notes that, Rule
...View More HC dismisses assessee’s writ petition that Revenue liable to demurrage charges where it failed to test detained goods in reasonable time, delay by authorities attributable to lack of testing cen
...View More P&H HC upholds constitutional validity, but reads down Rule 25(2) of Haryana VAT Rules, holds that VAT payable on value of goods at time of incorporation in works contract, not on transfer of immo
...View More HC sets aside Single Judge's order dismissing writ merely on ground that alternate remedy of filing appeal available, when books of accounts and audit report duly filed by assessee, not rejected by as
...View More HC upholds CESTAT’s order, credit not deniable to assessee, despite fact that importer failed to furnish declaration about non-availment of refund of countervailing duty (CVD) w.r.t. imported go
...View More HC refuses to issue writ of mandamus directing purchaser of goods to issue Form-C in assessee’s favour to avail concessional tax rate under Central Sales Tax (CST) Act; Under said Act, a registe
...View More HC upholds service tax liability on State Transport Corporation towards “sale of space or time for advertisement” on bus-queue shelters and time-keeping booths, u/s 65(105)(zzzn) of Financ
...View More HC grants respite to manufacturer, allows excise duty refund on steel products supplied to Tamil Nadu Govt. undertaking in relation to Public Distribution System; Rejects CESTAT view that there is not
...View More Freight charges includible in ‘sale price’ u/s 2(36) of Rajasthan VAT Act, 2003 absent evidence that same charged and reimbursed separately by purchaser, i.e Railways; As per Explanation I
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