High Court Rulings


Affirms non-taxability of AC restaurant & hotel services; Differs from Bombay HC ratio 

Division Bench of Kerala HC upholds Single Judge order, service tax levy on serving food & beverages in AC restaurant, hotel, inn, guest house, club or camp-site u/s 65(105)(zzzzv) & (zzzzw) o...View More

Interest chargeable from 'return date' on Form C non-production, not 'assessment' under CST Act 

HC quashes Tribunal order, interest chargeable from the date of furnishing monthly returns in case of default in furnishing ‘C’ Form declarations claiming concessional rate under Central S...View More

Cannot extend limitation absent 'reason to believe' concealment / omission by dealer under DVAT Act

HC revokes application of extended limitation period in respect of default assessment order under Delhi VAT Act, absent any assertion as regards concealment, omission or failure on dealer’s part...View More

Industrial Air Compressors sold through distributors taxable at concessional rate under TNVAT Act 

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

Admonishes Tribunal's blatant disregard to precedent; Judicial discipline sine qua non to efficient taxation

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

When 'lease premium' taxability in assessee's favour, Tribunal unjustified in directing pre-deposit 

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

Cost reimbursement of Customs officers at Cargo Terminal not ultra vires Constitution / Customs Act

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

Denies concessional tax rate on 'demo car' sale under Karnataka VAT Act

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

Disallowance of set-off on export unsustainable when sales tax exemption not claimed 

​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

Erroneous finding or omission to consider contentions not render CESTAT's order 'non-speaking' 

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