High Court Rulings


Sustains liability against Berger-Paints on stock-discrepancy, however, quashes CST demand on stock-transfer

Delhi HC upholds the demand against Berger Paints u/s 23 of the Delhi Sales Tax Act on stock variations, however, sets aside demand under CST Act on stock transfer to depot/warehouse; N...View More

Sale of chassis with mounted body being a different product, liable to purchase tax 

Allahabad HC holds that Petitioner/assessee is selling a product, which is in a different condition from the chassis or the body and thus, the same would be liable to be purchase tax u/s 3AAA of the U...View More

Policy restriction allowing cut flowers import exclusively through Chennai airport not discriminatory

Delhi HC disposing writ petition assailing policy restriction on “cut flowers” allowing importation exclusively through Chennai Airport, opines that “judicial intervention at this st...View More

Denies concessional rate against Form C on unverified sales absent discharge of onus by revisionist 

Allahabad HC dismisses assessee's revision against Commercial Tax Tribunal’s order denying concessional rate on the strength of Form-C on sale transaction citing assessee's failure to discharge ...View More

PepsiCo’s Kurkure classifiable as “namkeen”; Quashes Revenue’s classification as “snack” basis “Google search”

Rajasthan HC in matter involving classification of PepsiCo’s ’Kurkure’ and ‘Cheetos’ (‘products’) quashes the orders passed by Revenue and Tax Board, classify...View More

'Bakery shortening' and 'Vanaspati' not different items; Upholds Tribunal order; Applies 'common parlance' test

Allahabad HC dismisses Revenue’s revision against the order of Commercial Tax Tribunal, Ghaziabad holding that Bakery Shortening' and Vanaspati (Hydrogenated Vegetable Oil) are one and the same ...View More

Upholds Tribunal order classifying ‘tinted glass sheets’ as glassware 

Allahabad HC dismisses assessee's revision petition, finds "no illegality in the order of the tribunal holding that the tinted glass sheets are liable to be taxed under notification No.5784 dated 7.9....View More

Dismisses writ petition challenging levy of advertisement tax on sign board

Madhya Pradesh HC (Indore) dismisses writ petition challenging levy of advertisement tax on sign boards; Relies heaving upon Division Bench ruling in Bharti Airtel...View More

Notification destroying acquired/vested right of SGST reimbursement under Industrial Policy unsustainable 

Jharkhand HC declares Notification dated March 07, 2019 issued by the Department of Industries (DOI), Government of Jharkhand stating that SGST paid shall not be eligible for reimbursement if any ITC ...View More

Sets-aside exemption denial to EOU on cotton contained in waste cleared to DTA at NIL-rate 

Bombay HC dismisses Revenue's appeal, sets-aside denial of exemption on cotton imported by 100% Export Oriented Unit (EOU) availed under Notification No. 52/2003 on portion contained in cott...View More