High Court Rulings
HC allows set off / adjustment of excess payment of State sales tax against deficit in Central Sales Tax deposit of equivalent amount; Disregards Revenue plea that albeit direct credit of both taxes i
...View More Manufacture and supply of honeycomb partition frame sets to Indian Railways taxable @ 5% under Entry No. 76 of Third Schedule to Karnataka VAT Act (KVAT Act); Rejects Revenue contention that such good
...View More HC quashes writ, upholds interest on Rs 311 Cr (approx.) excise duty confirmed by SC in ‘FIAT’ order pursuant to finalisation of provisional assessment of motor vehicles under Rule 9B of e
...View More Airtime charges and license fees charged under contract for selling activated pager not part of sale price and not liable to sales tax, selling price of pager restricted to hardware; Sales order clear
...View More HC rules on jurisdiction and authority of Commissioner u/s 35B of Central Excise Act to appeal against Commissioner (Appeals) order before Tribunal; Accepts Revenue contention that Chief Commissioners
...View More HC allows writ, rejection of CENVAT credit refund without affording hearing opportunity to assessee / applicant violates principles of natural justice; Deputy Commissioner dispensed with such requirem
...View More HC allows assessee’s writ, application filed under Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 cannot be rejected without calling for records / documents or affording personal hearing
...View More HC dismisses Revenue appeal, ‘Router’ a computer peripheral, taxable as Information Technology product @ 4% under Part B of Schedule I to Tamil Nadu VAT Act; Rejects Revenue cont
...View More Iron & Steel used in same form in execution of civil works contract, viz. laying pipes and construction of water tanks in villages, taxable @ 4% as ‘declared goods’ u/s 14 of Central S
...View More HC disallows benefit of composition tax to assessee, a contractor / builder, under proviso to Sec 4(7)(d) of Andhra Pradesh VAT Act; Conditions required to attract Sec 4(7)(d) that dealer should be en
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