International Tax Ruling

Cancellation of Bill-of-Entries, once filed and accepted, impermissible; Restores Rs. 47.82 cr. demand 

Calcutta HC allows Revenue’s appeal and sets aside CESTAT order permitting Emami Agrotech to cancel 10 Ex-Bond Bills of Entry (BoEs) for home consumption and reinstate 7 earlier Into-Bond BoEs b...View More

Allowing resale claim on sale of polyethene bags, affirms Tribunal ruling on rate-of-tax 

Bombay HC, in a matter pertaining to rate of tax and resale claim on sale of High Density Polyethene Bags (HDPE) in which cement is sold, upholds Maharashtra Sales Tax Tribunal (the Tribunal) order wh...View More

Sets aside CESTAT-ruling due to subsequent resolution plan approval in Assessee's case 

Bombay HC sets aside CESTAT order, noting that said order was passed against an Assessee, against whom a resolution plan has been approved by the NCLT, and as such, interest of justice would be best s...View More

Third Member rules on primacy of Section-36B certification on evidentiary value of digital evidence 

CESTAT Allahabad by a Majority Order, allows 8 appeals of assessee relating to alleged clandestine removal of MS Bars and rules on legality/admissibility of computer print outs as evidence in proceedi...View More

Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants 

Pursuant to Taxsutra Exclusive on May 6, copy of SC judgment dismissing Revenue appeals on the issue of classification of marketing support services, roaming services etc., is now available for downlo...View More

Construing orthopaedic and medical implants as assistive aids and rehabilitation-aids, grants exemption 

CESTAT Mumbai extends customs duty benefit to orthopaedic and medical implants (goods) used in knee, hip replacement surgeries on finding that same are used as implants or as external assistive device...View More

Medicines and ancillary health-care-services supplied during in-patient treatment, taxable as 'deemed-sale'; Upholds State's power 

In a comprehensive 191-page judgment, Gujarat HC dismisses petitions filed by Bankers Cardiology Hospitals, upholding VAT on supply of medicines, stents, implants, consumables etc. during the course o...View More

Entry tax levy pending exemption application before SLC not question of law; Upholds reference dismissal 

SC dismisses Assessee’s SLP filed against the HC judgment that upheld the Commercial Tax Tribunal order holding that pendency of entry tax exemption application before the State Level Committee ...View More

Upholds exemption granted by tribunal on imported optical fibre cable; Dismisses Revenue’s Appeal 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Chennai that granted exemption on import of optical fibre cable under Notification No. 24/2005-Cus; Earlier, tribunal rejecte...View More

Grants exemption on imported optical fibre cable rejecting Revenue’s ambiguous re-classification without cogent material 

CESTAT Chennai allows appeal filed by Kalpataru Power Transmission Ltd. (Assessee), setting aside denial of customs exemption under Notification No. 24/2005-Cus. on Optical Power Ground Wire (OPGW) Fi...View More