Suo motu revisional order pointing our errors in assessment order improper - VF Arvind Brands Pvt Ltd vs Addl. Commr of Commercial Taxes, Zone I, Bangalore - 2014 71 VST 458 (Kar HC).
Estimation of turnover being a question of fact, Court will not interfere in revision - Budh Ram Girdhar Gopal vs Commissioner of Commercial Taxes, Lucknow - 2014 71 VST 471 (All HC).
Zero rated sales by units located in SEZ areas - Non-obstante clause in SEZ Act overriding other State laws “for the time being in force” applies to even laws made subsequently for levy of purchase tax on zero rated sales - Torrent Energy Limited vs State of Gujarat & Ors - 2014 71 VST 582 (Guj HC).
Erroneous or incorrect deduction of freight, discounts through credit notes, not a case of concealment warranting penalty - Super Traders vs Addl CCT, Bhopal & Ors - 2014 72 VST 129 (MP HC).
Exemption on subsequent inter-state sales - Rules by the State Government requiring production of additional documents other than those prescribed under provisions of Central Sales Tax Act, ultravires - Siemens Limited vs Asst Commissioner (Audit Assmt) II, Ernakulam - 2014 72 VST 154 (Ker HC).
Tribunal, in appeal, is entitled to go into merits where the appeal challenging dismissal of first appeal for failure to make pre-deposit in limine and on merits - Madhav Steel Corporation vs State of Gujarat - 2014 72 VST 318 (Guj HC).
Form C under CST is required to be issued for the transfer of credit in the passbook issued under DEPB Scheme - P.Sreekumar vs CTO III Circle, Ernakulam - 2014 TIOL 1234 HC KERALA CT.
When the assessee is unable to comply with the condition to furnish security bond for the balance of tax and penalty, he can be allowed to execute a personal bond, under the TNVAT Act - Shakeel Garments vs Appellate DC (CT), Madurai - 2014 TIOL 1201 HC MAD VAT.