FININ2MIN · JUDGMENT INTELLIGENCE

State VAT & Excise judgments · Batch 37

7 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

  1. Axis Bank Limited v. The State of Karnataka
    Karnataka High Court · 2026-07-29 · SALES TAX REVISION PETITION NO.215 OF 2018 · monthly rentals Axis Bank charged merchants for card-swiping machines were a deemed sale by transfer of the right to use goods under the KVAT Act.
  2. M/s Super Power Steels v. The Himachal Pradesh Tax Tribunal & Anr.
    Himachal Pradesh High Court · 2026-10-12 · Cr. Revision No. 82 of 2026 · no revision under section 48 of the HP VAT Act lies against the Tribunal's refusal to rectify an order under section 47(1).
  3. M/s. Vestige Marketing Private Limited v. The Union Territory of Puducherry
    Madras High Court · 2026-07-24 · T.C.(R). No.48 of 2016 · herbal capsules and oils sold as food supplements could not be taxed at 5% as Ayurvedic medicines; the 14.5% residuary rate stood.
  4. Hawkins Cookers Ltd. v. The State of Assam and Ors.
    Gauhati High Court · 2026-07-17 · Revn.Pet./1/2025 · Hawkins Cookers must pay 12.5% VAT on the original sale price and cannot cut the price to treat the 4% it collected as tax-inclusive.
  5. Sri C. Girish, M/s Jai Gurudev Road Carriers v. Additional Commissioner of Commercial Taxes (Zone-II), Bengaluru
    Karnataka High Court · 2026-07-15 · STA No. 7 of 2018 · surrender of a transit pass does not stop a section 53(12) KVAT penalty where goods, documents and conduct suggest attempted evasion.
  6. Kanda Wine v. State of Himachal Pradesh & Ors. connected with Sanjeev Kumar & Ors. v. State of Himachal Pradesh & Ors.
    Himachal Pradesh High Court · 2026-07-06 · CWP No. 9721 of 2023 with CWP No. 115 of 2024 · a liquor licensee that ran its vends and then defaulted on licence fee could not use a writ to challenge cancellation under the Excise Act.
  7. M/s India Heritage Foundation v. The State of Karnataka
    Karnataka High Court · 2026-07-08 · SALES TAX REVISION PETITION NO. 29 OF 2023 · a builder could not obtain a 4% VAT rate on iron and steel in works contracts when it had declared 12.5% and filed no revised return.