High Court Rulings
HC sets aside Rajasthan Tax Board’s order, renting of tents, cutlery, furniture and carpets by “tent house” for use in marriage functions & conferences, taxable as ‘sale&rs
...View More HC allows writ appeals, Revisional Authority has no powers to pass reassessment after cancelling / setting aside assessment order of Assessing Officer, u/s 63A of Karnataka VAT Act; Refers to Division
...View More HC strikes down DGFT Circular dated December 4, 2008 restricting export of goods in the nature of ‘military stores’ absent No Objection Certificate (NOC) from Department of Defence Product
...View More HC dismisses Revenue appeal, imposition of penalty equivalent to duty not paid under erstwhile Rule 96ZO(3) of Central Excise Rules, 1944 not mandatory in view of striking down of said provision by P&
...View More HC upholds Single Judge Bench order, one year limitation period prescribed u/s 11B of Central Excise Act inapplicable to rebate of export duty under Rule 18 of Central Excise Rules; Concurs with learn
...View More Manufacture and sale of sweetmeats & farsan by charitable trust not integral / incidental to main charitable activity, assessee liable to register as ‘dealer’ carrying on ‘busine
...View More Sale of prospectus to students and supply of material to contractors for civil work within premises by educational institution / deemed University not taxable, no registration required as “deale
...View More HC allows sales tax exemption on tractors sold, not directly to agriculturists, but through dealers / distributors u/s 15 of Madhya Pradesh Commercial Tax Act; Sets aside Commercial Tax Appellate Boar
...View More HC allows CENVAT credit on inputs indented by assessee, but used by different companies / units pursuant to strategic alliance agreement for production of steel through integrated steel plant; Rejects
...View More HC allows writ, grants benefit of concessional entry tax rate of 0.5 % on coal used for generation of electricity in Thermal Power Station (TPS) by assessee engaged in business of generation and distr
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