High Court Rulings
Lease transaction agreement entered pre-1986 taxable as ‘deemed sale’ under Section 3A of Tamil Nadu General Sales Tax Act, 1959 (TNGST); Contract entered prior to April, 1986, requires as
...View More Sale of two business undertakings out of three, as going concern by Eicher Motors, exempt from VAT under Tamil Nadu General Sales Tax Act, 1959; Relies on various clauses in business transfer agreemen
...View More HC rejects Alstom's writ petition on CST exemption & penalty matter; Statutory remedy of filing appeal before Central Sales Tax Appellate Authority not exhausted; Order of Tribunal contains factua
...View More Decision of Authority of Advance Ruling (ARA) binding upon person dealing in same goods in respect of which clarification sought, irrespective of whether dealer applied for such ruling or not; ARA rul
...View More Delhi HC dismisses writ petition challenging validity of Notifications (No 15 and 18 of 2005 and No 1 of 2006), granting 67% abatement on composite contracts involved in construction activities; Servi
...View More Commission received under franchisee agreement for use of trademark and goodwill of supermarket liable to Tamil Nadu sales tax and not service tax; Right to use trademark for 10 years to others' exclu
...View More HC upholds customs duty hike at 50% on import of wheat in terms of Notification No. 127/99 - Cus; Sec. 8-A of Customs Tariff Act empowers Central Govt to increase rates of articles falling under First
...View More HC disallows proportionate reduction / splitting up of annual turnover for compounded tax computation u/s 8(f)(i) of Kerala VAT Act, 2003; Rejects assessee's plea for exclusion of previous year's turn
...View More HC calls for administrative guidelines for deciding of refund claim objections by Assessing Officer / first Appellate Authority; Directs CBEC to issue Circular to avoid prolonged litigation, in intere
...View More Failure to comply with order of pre-deposit necessarily entails dismissal of appeal u/s 35B of Central Excise Act; Rejects assessee's contention that non-compliance with pre-deposit must result in dec
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