High Court Rulings
HC dismisses assessee’s writ, transfer of goods after filing bill of entry (BoE) / assessment not a sale in course of import but an ‘interstate sale’, be it under principal-agent rel
...View More HC lambasts Revenue for lack of objectiveness while refusing assessee’s (Govt of India undertaking) refund claim for service tax inadvertently paid on consultancy services; Despite Commissioner&
...View More HC allows assessee’s writ, marking strips for Zebra Crossing / Speed Breakers prima facie taxable as “Industrial Inputs” under Entry 42A of Schedule II to Gujarat VAT Act, taxable @
...View More HC quashes Tribunal order, denies concessional tax benefit under Central Sales Tax (CST) Act to paperboards manufacturer, shifting of goods to another State by buyer for job-work does not constitute &
...View More HC quashes CESTAT Larger Bench (LB) ruling that upheld excise duty on “aluminium dross and skimming” arising in course of manufacture of aluminium / non-ferrous metal products, post May 10
...View More Bombay HC upholds service tax levy on Advocates u/s 65(105)(zzzzm) of Finance Act, w.r.t. services such as advice, consultancy, appearing before Court / Tribunals rendered to business entities as an i
...View More HC not empowered to condone delay in filing Sales Tax Application beyond 90 days u/s 61 of Bombay Sales Tax Act to seek opinion / answer on any question of law arising out of Tribunal order; Rejects R
...View More HC upholds Tribunal order, input credit against sales commission paid in relation to trading activity inadmissible prior to 2011; As per definition of “input service” under Rule 2(l) of CE
...View More HC upholds Tribunal order, dismisses assessee plea that Tribunal transgressed power u/s 129B of Customs Act by remanding order to Commissioner of Central Excise instead of Commissioner of Customs; Rej
...View More HC allows Nokia India Pvt. Ltd’s writ petitions under Art. 226, assessment orders for AYs 2006-07 to 2012-13 under Tamil Nadu VAT Act vitiated by serious infirmities in decision making process,
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