High Court Rulings
'Transportation charges' includible in taxable turnover for purpose of sales tax under Gujarat Sales Tax Act, 1969 (Act); Any amount received by assessee towards sale of goods required to be included
...View More Gujarat HC dismisses Revenue appeals against Tribunal order, question of Education and Secondary & Higher Education Cess levy (for the third time) on DTA sale by EOUs maintainable before SC; Follo
...View More HC allows writ petition, grants assessee interest @ 6% p.a. on delayed refund of pre-deposit pursuant to favourable CESTAT order; Service of certified CESTAT order copy on Central Excise Commissioner
...View More Allahabad HC admits writ petition by Lawyers' Association challenging right of non-advocates to file returns and argue before VAT authorities; Petition challenges constitutional validity of Rule 73 r/
...View More HC upholds Single Judge order, doctrine of promissory estoppel rightly invoked against Board of Approval (BoA) decision; BOA withdrew customs / excise duty exemption granted on long conveyor belt syst
...View More HC allows writ, supply of submarine navy batteries which in-turn exported outside India, a 'penultimate sale for export'; Such sale eligible for sales tax exemption u/s 5(3) of Central Sales Tax Act,
...View More Loading 1% extra duty deposit (EDD) on imports from foreign affiliates under “special valuation” despite pendency of appeal in this regard before Tribunal, illegal & arbitrary; Rejects
...View More HC allows deduction of entire input tax credit (ITC) towards calculation of 50% ‘deferred tax’ payable upfront to avail exemption benefit by industrial units u/s 61(2)(d)(iii) of Haryana V
...View More HC upholds Tribunal order, interest @ 2% p.m. leviable u/s 12(1-B) for short payment of tax inapplicable against final assessment order passed u/s 12(3) of Karnataka Sales Tax Act; Sec 12(1-B) attract
...View More Delhi HC strikes down Rule 5A(2) of Service Tax Rules requiring production of records to audit party on demand and CBEC Circular dated January 1, 2008 pertaining to general audit, as ultra vires the F
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