High Court Rulings
Airtime charges and license fees charged under contract for selling activated pager not part of sale price and not liable to sales tax, selling price of pager restricted to hardware; Sales order clear
...View More HC rules on jurisdiction and authority of Commissioner u/s 35B of Central Excise Act to appeal against Commissioner (Appeals) order before Tribunal; Accepts Revenue contention that Chief Commissioners
...View More HC allows writ, rejection of CENVAT credit refund without affording hearing opportunity to assessee / applicant violates principles of natural justice; Deputy Commissioner dispensed with such requirem
...View More HC allows assessee’s writ, application filed under Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 cannot be rejected without calling for records / documents or affording personal hearing
...View More HC dismisses Revenue appeal, ‘Router’ a computer peripheral, taxable as Information Technology product @ 4% under Part B of Schedule I to Tamil Nadu VAT Act; Rejects Revenue cont
...View More Iron & Steel used in same form in execution of civil works contract, viz. laying pipes and construction of water tanks in villages, taxable @ 4% as ‘declared goods’ u/s 14 of Central S
...View More HC disallows benefit of composition tax to assessee, a contractor / builder, under proviso to Sec 4(7)(d) of Andhra Pradesh VAT Act; Conditions required to attract Sec 4(7)(d) that dealer should be en
...View More HC upholds State Level Committee's decision refusing to condone break in production during eligible period under Gujarat Govt’s Sales Tax Incentive Scheme; Such Scheme intends to provide capital
...View More HC allows duty free removal of moulds & dies to ‘job-workers’ as permitted by jurisdictional Commissioner in terms of Rule 57S(8) of erstwhile Central Excise Rules, 1944; Rejects Reven
...View More HC disallows input service credit refund towards onsite IT services rendered by overseas branches / subsidiaries to customers abroad prior to February 2010; As per Rule 3(2) of Export of Service Rules
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