High Court Rulings
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
...View More 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
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