High Court Rulings
HC upholds taxability of ‘Digital Still Image Video Camera’ (DSCs) at 4% as “IT Product” under Entry 41A of Schedule III of Delhi VAT Act post November 2005, states that item 1
...View More HC strikes down Explanation 2 to Sec 2(1)(zd) of Delhi VAT (DVAT) Act as ultra vires Constitution of India insofar it permits levy of VAT on ‘deemed’ sale price of petrol / diesel, instead
...View More Printing and supply of cine-wall posters though a ‘works contract’, not taxable as ‘deemed sale’ under Andhra Pradesh General Sales Tax Act / CST Act prior to April 1995; Dy. C
...View More HC upholds Tribunal order, ‘Lalbaugcha Raja’ Mandal liable to MVAT on auction of devotee offerings received during annual Ganesh Festival; Finds no merit in assessee’s contention tha
...View More HC quashes Rajasthan Tax Board decision, penalty imposable on non-filling up of details in declaration form ST-18A during stock transfer of goods, u/s 78(5) of Rajasthan Sales Tax (RST) Act r/w Rule 5
...View More HC dismisses writ, upholds Maharashtra Sales Tax Tribunal order considering assessee's explanation including claim that records destroyed in floods, as being passed on 'merits' and not for 'want of pr
...View More HC sets aside Single Judge orders, directs DGFT to consider assessee’s refund claim for Terminal Excise Duty (TED) paid through CENVAT Credit Account, towards supplies made against International
...View More HC allows writ, quashes appellate authority's order rejecting refund of amount deposited by assessee under conditional stay order, under UP VAT Act and CST Act; Assessee pre-deposited an amount under
...View More HC rejects assessee’s applications for want of question of law, finds no perversity in Sales Tax Tribunal order rejecting refund claims u/s 5(2) of Central Sales Tax Act in relation to supplies
...View More HC rejects Revenue appeal, Assistant Commissioner cannot reject service tax refund (in relation to Goods Transport Operator services) once approved by Commissioner (Appeals); It is trite law that once
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