High Court Rulings


'Fork Lift' not 'motor-vehicle' for use on public road; Quashes entry-tax levy

Madras HC quashes an assessment order issued under Tamil Nadu Entry of Motor Vehicles into Local Areas Act 1990 against entry of  Escorts “Mobile Crane” (ie Fork Lift) ...View More

Revenue justified in denying benefit as penultimate sale absent Form H submission: Dismisses Revision 

Orissa HC dismisses Sales Tax Revision, upholds rejection as penultimate sale of iron ore fines due to non-submission of certificate of export in Form H; Holds that, in absence of Form H or any r...View More

Quashes re-assessment order imposing penalty upon job-worker of Tata-Motors for availing concession 

Jharkhand HC dismisses re-assessment orders imposing penalty u/s 10A of CST Act upon assessee [job-worker manufacturing axles and its spare parts for Tata Motors Limited (TML) at relevant time] based ...View More

Sets-aside revision petition dismissal however deprecates assessee's careless approach; Allows writ appeal 

Calcutta HC allows intra-court appeal, sets-aside dismissal of revision petition by revisional authority, nonetheless at the same time, deprecates the conduct of assessee in the sense that, having fil...View More

Absent judicious exercise of discretionary powers, stays 'arbitrary' recovery orders passed by Appellate Authority

Patna HC allows writ, stays recovery against the assessment orders passed under Value Added Tax Act (VAT) and Central Sales Tax Act (CST) till the first appeal is dispose...View More

Dismisses petition seeking refund of duty ‘mistakenly’ paid twice, finding no bonafide

Bombay HC, dismisses petition filed by Cummins Technologies India Pvt. Ltd., seeking refund of duty paid twice by mistake, finding no bonafide, and clarifies that “…if the act o...View More

Allows entry tax exemption to first sale manufacturer, derides restrictive interpretation of ‘Manufacturer’ 

Allahabad HC sets aside order of Trade tax Tribunal opining that Assessee made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification;...View More

Quashes Revenue’s revision-petition against Nokia w.r.t. differential demand on mobile-charger sale 

Himachal Pradesh HC quashes Revenue’s Revision Petition, holding that the order passed by the HP Tax Tribunal in quashing the demand of differential VAT liability on sale of cell phone charger b...View More

Seeks FinMin's Intervention over delayed SCN adjudication by jurisdictional officers for no justification 

Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh...View More

Watermelon Seeds falling under 'restricted category', cannot be treated as 'prohibited'  

Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the ...View More