International Tax Ruling


Buyer not liable for seller’s non-remittance of output-tax; Revenue to act against defaulting vendor 

Madras HC setting aside Sales Tax Appellate Tribunal order, quashes purchase tax levy u/s 7A of the Tamil Nadu General Sales Tax Act (TNGST) on Light Roofings Ltd (Assessee) for the AYs 1993-94 to 199...View More

Second SCN premised on ‘changed law’ impermissible; Adjudication after 16 years time-barred 

Allahabad HC quashes SCN issued to Assessee seeking recovery of Rs. 3.06 crores (approx.) and interest on the allegation that Additional Excise Duty (AED) credit was wrongly used for payment of Basic ...View More

VAT Tribunal’s non-consideration of key appeal grounds violates natural justice; Remands matter 

Gujarat HC sets aside Gujarat VAT Tribunal’s order for non-consideration of appeal grounds, and reaffirms that “it is a fundamental proposition of law that the other side should be heard a...View More

Food supplied by Taj Residency to Indian Airlines for in-flight catering taxable at concessional rate 

Telangana HC, granting relief to Taj Residency (Assessee), dismisses Revenue’s tax revision against the order of Sales Tax Appellate Tribunal, Hyderabad, holding that for AYs 1997–98, the ...View More

Denial of cross-examination not natural justice violation when Assessee fails to cooperate with proceedings 

Delhi High Court dismisses the assessee’s plea of natural justice violation against DGGI Mumbai’s demand order over alleged clandestine pan masala manufacture in Dabri, observing that &ldq...View More

Payments made to sub-contractors excluded from Principal contractor’s taxable turnover; Harps on accretion theory 

In the matter of double taxation in works contract, SC dismissing Revenue’s appeal, upholds Karnataka HC judgement that exonerated the principal contractor from payment of VAT in respect of port...View More

Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling, upholds the classification of 'Perk', 'Ulta Perk', 'Perk Poppers', and 'Wafer Uncoated Reject' manufactured by Cadbury (owned by Mondel...View More

Mondelez’s Perk classifiable as ‘wafer biscuit’, not ‘communion wafers’ 

CESTAT Delhi sets aside order of Principal Commissioner raising excise duty demand on Mondelez India Foods Pvt. Ltd (Assessee) on basis of re-classification of Perk, ULTA Perk, Perk Poppers and Wafer ...View More

Dismisses Revenue’s appeal over classification of ‘Isabion’ as fertilizer instead of Plant Growth Regulator 

SC dismisses appeal by Revenue against CESTAT Ahmedabad ruling that classified ‘Isabion’ as a fertilizer as against Department’s claim of plant growth promoter/regulator; CESTAT Ahme...View More

Grants exemption on import of small form pluggable by Reliance Retail 

CESTAT Mumbai classifies telecommunication equipment imported by Reliance Retail, particularly, small form pluggable under tariff item 8517 7090 of First Schedule to Customs Tariff Act, 1975; Follows ...View More