High Court Rulings
HC upholds Tribunal’s order, extends exemption to parts and accessories of hearing aids under Entry No.2 of First Schedule to Karnataka VAT (KVAT) Act dealing with 'aids and implements used by h
...View More HC dismisses assessee’s appeal, storage tanks / vessels not 'capital goods' falling under Rule 57Q of erstwhile Central Excise Rules, 1944, credit thereon inadmissible pre-2001; Concurs with Tri
...View More HC upholds Tribunal’s order, ‘Hydraulic Excavator’ used for digging from earth and carrying stone boulder, covered by specific entry of 'Motor Vehicle" under Entry 13 of Schedule to
...View More HC upholds Tribunal findings, ‘work stations’ not ‘furniture’, falling under list of restricted items for input tax credit (ITC) availment under Schedule-V of Karnataka VAT Act
...View More HC rules on Terminal Excise Duty (TED) refund for supplies against ICB, no bar on seeking refund claim from Joint DGFT or Excise Department, subject to fulfilment of other conditions; However, rejects
...View More HC allows re-export of goods deemed ‘spurious’ by Customs authorities on account of import absent adequate registration / import licence, in terms of Rule 41(1) of Drugs and Cosmetic Rules
...View More Bombay HC rules in favour of Revenue, hire and insurance premium includible in ‘sale price’ of motor vehicle sold to customer on hire purchase basis under Bombay Sales Tax Act; Rejects ass
...View More HC dismisses writ, pressure cookers not classifiable as 'aluminium utensils and enamelled utensils' so as to be taxed @ 4% under Part-A of Second Schedule, but taxable @ 12.5% under residuary list of
...View More HC dismisses Revenue appeal, upholds Tribunal's order that no redemption fine can be imposed u/s 125 of Customs Act absent actual seizure / confiscation of export goods; Relies on Division Bench rulin
...View More Bombay HC dismisses Tata Sons' writ petition, upholds sales tax levy for AY 1998-99 to 2001-02 on ‘TATA' brand equity and business promotion agreements entered with various TATA Companies, under
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