High Court Rulings


Directs Tribunal to frame reference to decide nature of goods movement under works-contract 

Chhattisgarh HC directs Chhattisgarh Commercial Tax Tribunal (Tribunal) to frame questions of law on inter-State nature of sale u/s 3(a) of Central Sales Tax Act, 1956, in a case involving VAT assessm...View More

Quashes detention of Sikh traveler's 'Gold Kada' ruling it as 'personal effect' 

Delhi HC sets aside detention of ‘gold kada’ seized from a assessee travelling from Dubai, ruling the ‘Kada’ as a personal effect item; States “Clearly…it is one K...View More

No jurisdictional error in invoking extended limitation against Travel-Agent considering suppression, non-cooperation 

Patna HC observes that Department taking the view regarding suppression of facts by assessee ( Travel Agency) regarding non-payment of service tax on sale of travel tickets, where assessee does not pr...View More

No double benefit in claiming rebate and duty drawback; Relies on SC dicta 

Bombay HC quashes order seeking to recover sanctioned rebate along with interest on finding that “there is no double benefit” since assessee has duly reversed CENVAT credit amounts availed...View More

Local sales tax applies on Goods imported under Trade agreement between India-Bhutan 

Madras HC in appeal challenging levy of local goods tax under Tamil Nadu General Sales Tax Act, rejects the stance of importer that same is not leviable on cigarettes import in view of Agreement on Tr...View More

Quashes differential duty order passed ignoring settled classification of Seaweed Extract; Remands matter 

Bombay HC quashes the order demanding differential duty of around Rs. 38.91 Crores on Acadian Seaplants Soluble Seaweed Extracts Powder (Seaweed Extract), holding that the classification under CTH 121...View More

Smart tables, Display counters sold to Samsung not 'IT products', Upholds demand, penalty 

Himachal Pradesh HC holds that smart tables, table top cubes, leaflet holders, spec card holders with print, glass counters with product base, experience counters, SIS black walls with translates, sig...View More

Directs compensatory interest payment on entry-tax demand since Assessee not Applicant in SLP before SC 

Orissa HC directs Assessee to deposit interest at 9% on entry tax demand from return-filing date till SC judgment upholding the constitutional validity of the Entry Tax Act; SC directed the parti...View More

‘Heat Strengthen Glass’ classification for levying CVD, a factual issue, not for writ court 

Gujarat HC dismisses petition seeking court’s intervention in re-assessment of Bill of Entry by Customs Commissioner regarding levy of BCD and CVD on import of ‘Solar Heat Strengthen Glass...View More

No power on States to cancel validly issued Form-C; Delcares Rule as ultra vires to CST Act 

Rajasthan HC (at Jaipur) allowing the writ petition of selling-dealer (assessee), declares Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 (as introduced through notification dated July 1...View More