High Court Rulings
Rendition of steamer agent services on Indian shore to clients residing abroad, against convertible foreign exchange consideration amounts to ‘export of service’; Rejects Revenue contentio
...View More HC grants relief to Maharashtra State Electricity Distribution Co., allows condonation of delay of 579 days in filing statutory appeal, on ground of vacancy in position of Manager (Accounts & Fina
...View More HC dismisses assessee’s appeal, lease rentals received on or after enactment of Delhi VAT Act w.e.f. April 2005, taxable under said Act at 12.5%, in respect of lease agreement executed before Ma
...View More HC upholds Tribunal’s order, disallows set-off under Rule 41(D)(1) Bombay Sales Tax Rules on cement used in foundation of machinery and materials acquired for research and development (R&D)
...View More HC upholds Tribunal order, activity of perforation, punching holes, printing blue lines and insertion of carbon paper between perforated and punched sheets, constitutes ‘manufacture’, not
...View More HC allows writ, quashes penalty proceedings initiated u/s 90 of Assam VAT Act, 2003 alleging wilful evasion of tax, absent any reasons assigned thereof, consequently, bakijai proceedings under Bengal
...View More HC upholds CESTAT (Third Member) order, that, while royalty / licence fee paid on import of beta/digibeta tapes containing films is includible in assessable value of tapes, however, demand set aside o
...View More HC applies dominant intention test, supply of medicine, drugs, stents, other implants during medical treatment / procedure like surgery, angiography, a ‘service’ and not ‘sale’
...View More Bombay HC upholds Tribunal’s order, credit inadmissible on goods supplied to Free Trade Zone (FTZ) unit of Hindustan Lever Ltd. (HUL), without payment of duty, under erstwhile Rule 57C of Centra
...View More HC allows writ, quashes assessment order under Haryana General Sales Tax Act directing Union of India to deposit Rs 63 lakhs (approx) as sales tax on telecom facilities; Applies SC’s BSNL ratio
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