High Court Rulings
Upholds denial of sales tax relief on purchase of standard gold / bullion / biscuits, absent manufacturing carried within Delhi; Assessee after purchasing gold, sent raw material for manufacture on jo
...View More Allows HCL's writ petition and quashes State Government's notification withdrawing concession in tax rate; Allows 1% concessional Central Sales Tax (CST) benefit for 5 years on sale of specified Infor
...View More HC condones delay of 1710 days in filing appeal by State Revenue against Gujarat VAT Tribunal, on merits; Cites permanent loss to exchequer, if question of VAT applicability on transfer of right to us
...View More Allows CENVAT Credit to Honda on tool kits and first aid kits supplied along with two wheelers; Rejects Revenue’s contention that credit inadmissible, since tool kits/first aid kits not used in
...View More HC denies CENVAT credit on inputs stored outside factory premises, without prior permission of jurisdictional Commissioner of Central Excise; CBEC Circular dated May 1, 1996 relaxes mandatory requirem
...View More Construction of 15 independent houses not taxable under "Construction of Complex service" in terms of Sec. 65(105)(zzzh) read with Sec 65(91a) of Finance Act; Tax payable only on construction of build
...View More Sets aside Single Judge order dismissing assessee's writ, for availability of alternate remedy under Statute; Only Courts with writ jurisdiction can adjudicate on validity of statute, not Appellate Au
...View More Imposes penalty despite reversal of MODVAT Credit prior to issuance of Show Cause Notice (SCN) / adjudication; Fact that assessee cleared inputs and capital goods without payment of duty, failed to re
...View More Allows credit of additional customs duty (ADC) paid through debit to DEPB scrip for the period before 2000; Rejects Revenue’s contention that credit available only when ADC paid by cash; Para 7.
...View More Ownership of capital goods not relevant for availment of credit; Job worker eligible for MODVAT credit on capital goods lent under leave and license agreement; Rejects Revenue’s contention that
...View More
 (1).PNG)
