High Court Rulings
Export sales of fountain pens and ball pens cannot be considered for disallowing set off under Rule 41D of Bombay Sales Tax Rules, 1959; Condition to Entry A-23 of Notification issued u/s 41 of
...View More HC dismisses assessee’s appeals, an erroneous finding on merit by CESTAT or failure on its part to consider some contentions does not render its order ‘a non-speaking’ one; Assessee
...View More CENVAT credit not reversible on 'used' Capital goods removed from assessee's Domestic Tariff Area (DTA) unit to its Electronic Hardware Technology Park (EHTP) unit, under CT-3 certificate issued under
...View More HC allows assessee’s writ, permits assessment and provisional release of second hand Digital Multifunction Print and Copying Machines, a prohibited item, subject to eventual adjudication; Prohib
...View More HC upholds Tribunal’s findings, transformers supplied along with other machinery for setting up a Hydel power project constitutes ‘renewable energy device’; Transformers ‘clien
...View More HC quashes Tribunal order, pre-deposit of interest leviable u/s 11DD of Central Excise Act cannot be insisted prior to insertion of Explanation u/s 35F w.e.f. May 11, 2007; Rejects Revenue contention
...View More Dy. Commissioner can invoke revisionary powers u/s 35 of Kerala General Sales Tax Act (KGST Act) only to modify original assessment orders, not orders passed consequent to Appellate Authority’s
...View More HC allows input tax deduction under Karnataka Sales Tax Act on consumables used during job-work, being in course of business of manufacturing iron castings; Though no output tax payable on job-work, a
...View More Products used for killing flying / crawling insects not ‘mosquito repellants’ even if they incidentally kill mosquitoes, hence not taxable @ 12.5% but at lower rate of 4% un
...View More HC disallows amnesty to Public Sector Undertaking under VCES, in view of pending inquiry / investigation on ‘Goods Transport Agency’ services availed; In addition to barring persons agains
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