High Court Rulings
HC allows exemption from customs duty on import of goods as accessory of medical equipment under Customs Notification No. 23/1998; Accepts assessee’s contention that accessories of all medical e
...View More Tax exemption available u/s 5(3) of Central Sales Tax (CST) Act against sale of goods subsequently exported in different form; As per test laid down by SC Constitution Bench in Azad Coach Builders Pvt
...View More HC allows assessee’s writ petition, Duty Entitlement Pass Book (DEPB) credit transferable inter-state at a concessional rate against 'Form C'; SC in Yasha Overseas case held that DEPB credit is
...View More Supply of food and beverages at subsidised rates at factory canteen constitutes ‘sale’ u/s 2(29) of Karnataka VAT Act; Amount collected by assessee from employees and guests, though on &ls
...View More HC disallows deduction of trade discount passed by way of credit notes at month end after completion of sale, from taxable income under Karnataka VAT Act; Tribunal order excluding such discount errone
...View More HC upholds penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) for non-filing of returns and non-payment of tax dues within due date; Non-remittance of tax due under the Act & Rules an offe
...View More HC upholds Single Judge order, denies input tax credit (ITC) w.r.t. fertilizers, pesticides, agricultural implements, used for growing/cultivation of tea/coffee plants, against manufacture and sale of
...View More HC grants partial respite, reduces pre-deposit in case of service tax demand under ‘outdoor catering service’ for supply of coffee / tea at client’s premises; Issue of service tax ex
...View More HC grants partial respite, reduces pre-deposit against service tax demand under reverse charge on ship management, maintenance & repair, business auxiliary and business support services received f
...View More Sets aside Tribunal’s order directing pre-deposit of entire tax demand, as pre-deposit entails undue hardship and financial difficulty to assessee; HC holds that Tribunal not justified in orderi
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