High Court Rulings
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
...View More Delhi HC sets aside DGFT Trade Notice No. 08/2023 dated June 20, 2023 on procedure for allocation of export of broken rice to Senegal, Gambia and Indonesia, having not found any 'rational nexus' betwe
...View More Jharkhand HC allows the manufacturer and seller of Auto Parts and Leaf Spring assembly (assessee) to claim full ITC on Intrastate stock transfer of goods from one unit to another Unit from which the g
...View More Delhi HC refrains to accept that Revenue was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate for filing appeal, thus refuses to condone the delay of more tha
...View More Madras HC rules that error made by the Government in the calculation of demand and levy of interest on assessee subsequently for delayed payment “will not enure in favour of the Government&rdquo
...View More Delhi HC holds that “removal of waste, or sale thereof in home or domestic market, does not prohibit or bar a claim for rebate”, sets-aside order rejecting claim for refund of duty paid on
...View More 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 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
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