High Court Rulings
Industrial Air Compressors sold through distributors prima-facie eligible for concessional tax rate of 4% under Tamil Nadu VAT Act, 2006 (TNVAT Act); Relies heavily on Advance Ruling Authority’s
...View More HC admonishes Tribunal’s action of holding HC Division Bench decision in Pali Chemical Industries as ‘per incuriam’ while allowing turnover tax exemption on chemical fertilizer mixtu
...View More HC waives pre-deposit in relation to service tax leviability on 'lump sum lease premium' received by Maharashtra Govt undertaking u/s 65(105)(zzzz) as "renting of immovable property service"; Tribunal
...View More Bombay HC upholds constitutional validity of Regulation 5(2) of Handling of Cargo in Customs Areas Regulations 2009; Since custodianship transferred from Airport Authority of India and Air India Ltd t
...View More HC disallows concessional tax rate of 4% on sale of demo cars by authorised dealer, under Karnataka Value Added Tax Act, 2003; Notification dated October 25, 2005 applies to purchase and sale of used
...View More 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
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