High Court Rulings
HC disallows deduction of trade discount passed by way of credit notes at month end after completion of sale, from taxable income under Karnataka VAT Act; Tribunal order excluding such discount errone
...View More HC upholds penalty u/s 45A of Kerala General Sales Tax Act (KGST Act) for non-filing of returns and non-payment of tax dues within due date; Non-remittance of tax due under the Act & Rules an offe
...View More HC upholds Single Judge order, denies input tax credit (ITC) w.r.t. fertilizers, pesticides, agricultural implements, used for growing/cultivation of tea/coffee plants, against manufacture and sale of
...View More HC grants partial respite, reduces pre-deposit in case of service tax demand under ‘outdoor catering service’ for supply of coffee / tea at client’s premises; Issue of service tax ex
...View More HC grants partial respite, reduces pre-deposit against service tax demand under reverse charge on ship management, maintenance & repair, business auxiliary and business support services received f
...View More Sets aside Tribunal’s order directing pre-deposit of entire tax demand, as pre-deposit entails undue hardship and financial difficulty to assessee; HC holds that Tribunal not justified in orderi
...View More HC allows writ, ‘used excavator’ not separately includible in Registration Certificate to effect interstate sale; ‘Excavator & accessories’ exigible to 12.5% tax already me
...View More HC grants partial respite to assessee, reduces pre-deposit against service tax demand on expenses incurred while rendering mining services to license-holders; Assessee entered into 2 agreements with m
...View More HC dismisses writ, assessment order passed on March 30, 1998 for AY 1989-90 not barred by limitation in terms of Sec 21(2) of U. P. Trade Tax Act; Though such assessment may prima facie be barred by l
...View More HC allows refund of excess service tax paid by service recipient consequent to downward revision of transmission charges payable to service provider; Rejects Revenue’s contention that assesse
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