High Court Rulings
HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various
...View More HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me
...View More HC quashes Tribunal order, penalty imposable on importer notwithstanding abandonment & non-filing of Bill of Entry (BoE) for clearance of imported goods; Import made with clear intent to evade dut
...View More Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an
...View More HC refuses to grant refund of VAT paid at composite rate of 1.25% u/s 4(7)(d) of Andhra Pradesh VAT Act to assessee, a works contractor; Rejects assessee’s contention that it was infact a sub-co
...View More HC quashes CBEC Circular dated June 3, 2009 classifying coconut oil based on packing, as arbitrary, unreasonable and contrary to Sec 37B of Central Excise Act and Art. 14, 19 and 21 of Constitution of
...View More HC refuses to entertain writ petition on taxability of telecom interconnection charges, in light of efficacious alternate appeal remedy available u/s 34 of Kerala General Sales Tax (KGST) Act; Given i
...View More HC upholds Tribunal order, no service tax applicable on expatriate employees hired directly or through transfer from Global Group Companies, in India; Rejects Revenue contention that such service t
...View More HC refuses to exercise writ jurisdiction to grant relief to SEZ unit to continue in premises, absent valid tenancy agreement with Development Commissioner; Rejects assessee’s contention that it
...View More HC upholds Tribunal order, disallows set-off under Rule 42H of Bombay Sales Tax (BST) Rules, 1959 in respect of exempt goods declared against Form N-14B; Said Form prescribed under Rule 21A in relatio
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