High Court Rulings
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
...View More 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
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