In a recent case, Hindustan Zinc Ltd Vs C.c.e. Jaipur, the Rajasthan High Court has decided that welding electrodes used for maintenance and repair are inputs and not part of the manufacturing process.
The Rajasthan High Court in J.K. Cement Works Vs Commissioner Central Excise case, decides that Oxygen and Acetylene Gas, used in repairs and maintenance, can be claimed as CENVAT Credit.
Rajasthan High Court in case of M/s B.C. Power Controls Ltd. v. Union of India held that refund application for IGST cannot be indefinitely delayed based on pendency of proceedings. Get full details and analysis here.
Rajasthan High Court upheld order of Electricity Ombudsman, which allowed recovery of transformation losses and pro-rata transformer cost from large industrial consumers. The court reasoned that an order supported by factual findings and necessary documents cannot be considered arbitrary.
Rajasthan High Court held that assessee cannot split up the amount charged for the sale of food and certain services in addition to the food. Hence, VAT is payable on the entire consideration charged for the food.
Rajasthan High Court reassures petitioner’s right to a fair response in the case of Sodhani Sweets Pvt. Ltd. Vs Joint Commissioner, dismissing worries over the GST authorities’ consideration of the reply.
The Rajasthan High Court orders a prompt decision on a GST refund application pending for 9 months, setting a limit of 60 days for a resolution in the case Rajcomp Info Services Ltd Vs Union of India.
Recent ruling by Rajasthan High Court on applicability of reduced stamp duty to lease deeds where rent is fixed and no premium is paid or delivered in the case State of Rajasthan Vs Indus Tower Ltd.
Rajasthan High Court held that Pizza and Sandwich categorized as ‘Cooked Food’ are entitled for exemption of payment of VAT in excess of 5%.
Supreme Court’s ruling in Sheetal Mittal vs. State of Rajasthan, where anticipatory bail was denied due to fabricated GST number and firm name
