High Court Rulings
HC dismisses assessee’s appeal, lease rentals received on or after enactment of Delhi VAT Act w.e.f. April 2005, taxable under said Act at 12.5%, in respect of lease agreement executed before Ma
...View More HC upholds Tribunal’s order, disallows set-off under Rule 41(D)(1) Bombay Sales Tax Rules on cement used in foundation of machinery and materials acquired for research and development (R&D)
...View More HC upholds Tribunal order, activity of perforation, punching holes, printing blue lines and insertion of carbon paper between perforated and punched sheets, constitutes ‘manufacture’, not
...View More 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
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