HC : 'Smart cards' supplied under computerised system service agreement with RTO, not VATable
HC allows assessee’s appeal, smart cards specifically developed and designed for RTO under an agre...
HC : Applies 'effective control' test; Beer contract manufacturing a service, no VAT exigible
Karnataka HC rules on leviability of VAT vis-à-vis service tax on ‘intangibles’ in case...
HC : Flats constructed, alloted to landowner against land transfer, prima facie taxable; Upholds pre-deposit
HC upholds CESTAT order directing pre-deposit in respect of construction of flats for landowner, tax...
HC: 'Works contract' meaning restricted pre-April 2005; Printing, supplying cine-wall posters not "deemed sale"
Printing and supply of cine-wall posters though a ‘works contract’, not taxable as ‘deemed sal...
HC : Allows input credit on land lease rentals & factory construction services, pre-2011
P&H HC dismisses Revenue appeal, allows service tax credit on civil construction services for se...
HC: Safety barriers on National Highway relatable to “roads”; Extends ‘works contract’ exemption
Rajasthan Sales Tax Providing and fixing profile safety steel barriers at hazardous locations on Nat...
Case Law of Works contract – Transfer of Right to use Goods
2015-VIL-225-TRI QUIPPO OIL AND GAS INFRASTRUCTURE LIMITED Vs THE STATE OF TRIPURA Tripura Value Add...
HC: Grants “legislative flexibility”, upholds stage-wise taxability under MVAT Rules; Bombay Tyre reigns
Bombay HC rejects challenge to amendment to Rule 58 of Maharashtra VAT (MVAT) Rules vide Notificatio...
HC : Land transfer in 'works contract' non-taxable; Reads down 'deductions' for "price" calculation
P&H HC upholds constitutional validity, but reads down Rule 25(2) of Haryana VAT Rules, holds th...
High Court Verdict On Taxability Of Development Agreements + Buy-Back Of Shares Expenditure
CIT vs. Chemosyn Ltd (Bombay High Court) (i) Even if gains have accrued on execution of the developm...