High Court Rulings


Allows 'spurious' goods re-export absent reasons; However, no bearing on criminal prosecution

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

Rejects 're-sale' exemption against 'hire-purchase' sale; Trademark not exhausted post first sale

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

Pressure cookers not 'aluminium utensils', concessional rate unavailable; Other State schedules irrelevant

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

Upholds Tribunal order; Redemption fine not imposable absent export goods confiscation

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

Upholds sales tax on 'Tata' brand name use; Rejects BSNL ruling reliance

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...View More

Upholds Tribunal order; Withdrawal of Certificate post importation cannot affect exemption claimed

HC upholds Tribunal order, subsequent withdrawal of Certificate by Director General of Health Services cannot affect the customs duty exemption availed by assessee, a diagnostic centre, under Notifica...View More

Upholds pre-deposit; Flats construction for landowner despite no monetary consideration prima facie taxable

HC upholds pre-deposit, construction of flats equivalent to landowner’s share under joint venture agreement prima facie taxable as ‘construction of residential complex service’ u/s 6...View More

SEZ Developer's approval cancellation justified; Selection against established procedure, 'Promissory estoppel' inapplicable 

HC upholds Single Judge order, admonishes Puducherry Govt’s selection process for private SEZ developer absent observance of well established procedures in tender processing like technical and c...View More

Applies merger doctrine; Cannot re-construct Revenue's issue when decided in assessee's favour

HC upholds Tribunal order, ‘doctrine of merger’ applicable where issue raised against Adjudicating Authority’s order already decided by Commissioner (Appeals) in assessee’s fav...View More

Grants Terminal Excise Duty refund on supplies to EOU; Applies Delhi HC ratio

HC quashes Policy Interpretation Committee (PIC) order, allows refund of terminal excise duty (TED) on “deemed exports” to 100% EOU under Foreign Trade Policy (FTP); Accepts assessee&rsquo...View More