High Court Rulings
Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a
...View More Himachal Pradesh HC grants sales tax exemption benefit to assessee, an Information Technology Industrial Unit, (which came into production of UPS, Inverters, Stabilizers etc) by relying on “the
...View More Telangana HC affirms Sales Tax Appellate Tribunal’s order holding that Assessee was liable to pay tax on cement at its normal rate, not concessional rate, pursuant to G.O. dated July 17, 2001, t
...View More Telangana HC rejects Revenue’s appeal against CESTAT’s order on the issue pertaining to denial of utilization of CENVAT Credit under Rule 8(3A) of Central Excise Rules, 2002 on a
...View More Kerala HC observes that statutory levies and amounts paid by the Assessee as ‘pure agent’ of customer (who is legally obliged to bear the burden of those levies and expenses) w.r.t. constr
...View More Jammu, Kashmir & Ladakh HC allows writ petition of tea/coffee premixes manufacturer (assessee), allows interest at 6% p.a. on delayed refund of unspent amount lying in the Personal Ledger Account
...View More Tripura HC dismisses review petition by unit producing jarda scented tobacco challenging writ-court’s order upholding withdrawal of exemption benefit extended to unit located in N
...View More Telangana HC upholds Sales Tax Appellate Tribunal in holding that printing of textbooks, magazines and periodicals under contract with customers (publisher) is ‘works contract’ and not &ls
...View More Jharkhand HC in a matter where the adjudication of SCN was kept in suspended animation for more than 7 years, holds that “Fixing personal hearing..and taking up adjudication after more than 7 ye
...View More Madras HC dismisses Department’s characterization of Petitioner as “beneficial owner” as per Section 2(3A) of Customs Act, 1962 merely because it was unable to trace out and locate t
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