High Court Rulings


Renting tents for short duration taxable as 'sale'; Mode of delivery irrelevant 

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

Interprets "revisional powers"; Authority can direct fresh assessment, not pass 'reassessment order' 

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

Quashes DGFT Circular; Rejects "weapons non-proliferation" defense; 'Bullet-proof vests' exportable absent Ministry's NOC 

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

Penalty equivalent to duty amount not mandatory when Rule 96ZO declared "ultra vires" 

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

Concurs with Single Judge; Rule 18 rebate self-contained; Sec 11B one year limitation inapplicable 

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

'Farsan' sale by trust not ancilliary to 'charitable activity', taxable as "business" 

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

University primarily imparts education; Prospectus sale merely 'incidental', not "business", hence non-VATable

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

Exempts tractors sold to agriculturalists through dealers; 'Ultimate intention to use' relevant 

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

CENVAT Credit undeniable on input used by different units / companies for integrated manufacturing 

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

Concessional rate for coal, 'Contempt' for Revenue, 'Obiter' explained, & IIT opinion's force 

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...View More