High Court Rulings
HC rules Third Member Tribunal ruling on switchgear products’ retail sale price valuation u/s 4A of Central Excise Act prior to March 1, 2008 ought to be set aside; Third Member failed to consid
...View More Sale of branded gutkha during AY 2001-02 liable to U.P. Trade Tax @ 10% as “unclassified goods” r/w Notification dated June 1997; Rejects assessee’s contention that since Gutka liabl
...View More Tax evasion intention sine qua non for seizure of goods; HC quashes Sales Tax Tribunal’s order of seizure on the ground of undervaluation vis-a-vis city retail selling rate; Accepts assessee&rsq
...View More HC allows writ, prima facie case made by assessee that services of liaisoning and monitoring movement of coal on behalf of clients taxable as ‘commission agent’ only w.e.f. June, 2005; Com
...View More HC allows writ, Customs House Agent (CHA) License cannot be denied merely on presence of criminal charges against applicant; HC says, it is totally arbitrary and against all norms of fair play to depr
...View More Off-the-shelf exchange of second-hand repaired compressors with defective ones not ‘sale’ within Sec 2(28) of Bombay Sales Tax Act; Rejects Revenue's contention that such transaction const
...View More HC quashes Sales Tax Commissioner’s re-assessment order invoking suo-moto powers u/s 36(1) of Assam General Sales Tax Act; Commissioner cannot substitute own opinion over conclusion of Assessing
...View More HC dismisses writ petition seeking to restrain Railways from deducting tax at source while making payment against total value of works contract; HC directs assessee to resort to provisions of Sec 47 o
...View More Gujarat State Govt incentive by way of loan at 0.1% simple interest p.a. to Tata Motors Ltd (TML), for Nano car project, does not amount to “refund of VAT”; HC dismisses Public Interest Li
...View More Madras HC orders deposit of 10% of Rs 2400 Cr. tax demand on Nokia India as revenue safeguard, while remanding Tamil Nadu VAT assessment for AY 2009-10 to 2011-12 for fresh consideration; Quashes asse
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