High Court Rulings
Order passed by Revenue under Service Tax Voluntary Compliance Encouragement Scheme (VCES) 'appealable' in terms of Sec 86 of Finance Act, 1994 (Act); All provisions of Act, to the extent specifically
...View More Value of free issue materials received from customer not includible in gross turnover for sales tax payment; Accepts assessee’s contention that sales tax liability totally different from scheme
...View More Execution of contract at Madras Port Trust in relation to designing, manufacture, supply, erection, commissioning and assembling of cranes constitutes a composite works contract; Rejects Tribunal find
...View More HC dismisses writ petition as alternate remedy of 'appeal' available; Application for dispensation of pre-deposit before Tribunal not independent to appeal; Such order be treated as 'order passed in a
...View More Outward transportation of goods upto point of delivery to customer does not qualify as ‘Input Service’ in terms of Rule 2 (l) (ii) of Cenvat Credit Rules, 2004 (CCR); ‘Input Service&
...View More 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
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