High Court Rulings
HC grants relief to Tata Consultancy Services Ltd, quashes VAT demand on equipment used in providing network services to Meghalaya State Govt. departments and PSUs on "Build, Own, Operate & Transf
...View More HC allows exemption from customs duty on import of goods as accessory of medical equipment under Customs Notification No. 23/1998; Accepts assessee’s contention that accessories of all medical e
...View More Tax exemption available u/s 5(3) of Central Sales Tax (CST) Act against sale of goods subsequently exported in different form; As per test laid down by SC Constitution Bench in Azad Coach Builders Pvt
...View More HC allows assessee’s writ petition, Duty Entitlement Pass Book (DEPB) credit transferable inter-state at a concessional rate against 'Form C'; SC in Yasha Overseas case held that DEPB credit is
...View More Supply of food and beverages at subsidised rates at factory canteen constitutes ‘sale’ u/s 2(29) of Karnataka VAT Act; Amount collected by assessee from employees and guests, though on &ls
...View More 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
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