High Court Rulings

'Receivables' from Associated Enterprise towards Business Consultancy Services non-taxable before May 2008

Amount ‘receivable’ from Associated Enterprise (AE) for rendering Management or Business Consultant’s Services not leviable to service tax prior to May 10, 2008 in view of amendment ...View More

Joint Commissioner lacks jurisdiction to issue notice / revise assessment, quashes proceedings initiated thereto 

HC sets aside re-assessment proceedings initiated by Joint Commissioner (JC) u/s 64 of Tamil Nadu VAT Act, 2006 (TNVAT); Accepts assessee’s contention that u/s 64(4), Commissioner alone can orde...View More

Exercises writ jurisdiction; Quashes assessment including seller's discount in purchaser's taxable turnover 

HC sets aside assessment order to the extent discount obtained from sellers was included in cement dealer’s taxable turnover, finding same contrary to definition of “turnover” u/s 2(...View More

Equipment imported for Hospital use non-taxable as intended for "sale within State" 

HC holds that surgical and other allied equipment imported by a hospital for performing highly advanced eye surgeries, not taxable under Tamil Nadu VAT Act; Assessee had contested Revenue’s acti...View More

Stays SCN proceedings, calls Revenue to explain DGGSTI’s authorization to continue concluded assessment 

HC directs stay of proceedings pursuant to Show Cause Notice (SCN) issued by Director General of Goods Service Tax Intelligence (‘DGGSTI’) (earlier known as Directorate General of Central ...View More

Confines duty refund to actual cement/steel used for Tsunami affected houses' construction

HC upholds sanction of refund only to extent of actual duty paid on cement and steel used in construction of Tsunami affected houses under Notification No. 32/ 2005-CE; Rejects assessee’s submis...View More

Quashes AO's "pro-revenue" view; Taxes 'blood collection monitors' & 'refrigerators' at lower rate

HC holds that blood collection monitors, blood storage refrigerators and deep freezers, platelet agitators with incubators, plasma expressers (electrical and manual) and cryobaths are taxable at 4% as...View More

Grants duty-drawback against material received by one SEZ-unit and exported by another 

HC allows duty drawback even where raw materials from DTA were procured by one SEZ unit, but finished products were manufactured and exported by another unit of same legal entity; Rejects Revenue&rsqu...View More

Dy. Commissioner's 'revision' powers exercisable within limitation; Show cause notices without enquiry, unsustainable 

HC quashes show cause notices issued by Deputy Commissioner (CT) in exercise of special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to re-determine total taxable turnover of assessees, b...View More

SIM cards & recharge vouchers constitute 'goods' for LBT, but e-recharges outside ambit

Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152...View More