International Tax Ruling


Citing absence of wilful mis-statement, quashes penalty against Benetton for mis-classification of 'Jackets'

CESTAT Delhi quashes the demand, alongwith penalty u/s 28(4) of the Customs Act, 1962 against Benetton India (assessee) for simply making an error in classifying  ‘Knitted Jackets&rsqu...View More

Upholds Emami's Boro-plus Antiseptic Cream classification as 'medicated ointment'; Dismisses Revenue's revision

Allahabad HC upholds Tribunal’s classification of Emami’s Boro-plus Antiseptic Cream (BPAC) as a medicated ointment having therapeutic uses covered under Entry No. 41 of Schedule II Part (...View More

Rules on ‘mandatory’/‘discretionary’ power to impose penalty; Dismisses Revenue's SLP in Toyota case 

SC turns down appeal of Department against Toyota Industries Engine Ltd. (assessee/Respondent) in matter pertaining to whether penalty is ‘mandatory’ under Karnataka VAT Act (KVAT) and rul...View More

Imposition of penalty not ‘automatic’; Insists on requirement of show cause notice 

Karnataka HC held that “the levy of penalty under Section 72(2) of the Act is neither automatic nor mandatory”; From section 72 (2) of the Karnataka VAT Act HC inferred that when dealer ha...View More

Quashes refund adjustment order considering ‘no outstanding’ on Maharashtra Settlement Scheme' application-date 

Bombay HC rules on adjustment of refund against demand which did not exist on the date of adjustment of refund under Settlement Scheme; In turn, upholding assessee’s entitlement to refund of exc...View More

Quashes Assessment Order raising demand of Rs. 741 Cr against 'BG Exploration' basis "bald & vague" notice

Bombay HC set-aside VAT assessment order as well as notice raising demand of Rs. 741 crores on sale of petroleum crude and natural gas effected by the Assessee (B.G. Exploration and Production India L...View More

VAT paid on purchase not includible in determining taxable turnover; Calls for strict interpretation 

SC dismisses Revenue’s appeal, affirms Gujarat HC ruling in case of Ambuja Cements (assessee) which held that taxable turnover of purchases shall not include value of purchases on which no tax c...View More

Copy of order dismissing Revenue's SLP w.r.t. Entertainment-Tax levy on online-booking charges by PVR 

Copy of SC order dismissing Revenue's SLP against Madras HC judgment (Division Bench), which set aside Single Judge decision, effectively holding that Entertainment Tax under the Tamil Nadu Entertainm...View More

Dismisses Revenue's appeal challenging CESTAT's classification of Huawei’s Interface Card as PPCBA 

SC dismisses Revenue’s civil appeal against CESTAT Mumbai ruling which accepted Huawei’s classification of imported ‘36-Port-100GE Interface Card’ under tariff item 8517 7010 a...View More

Huawei Interface Card correctly classified as PPCBA; Dismisses Revenue’s OTN reclassification 

CESTAT Mumbai holds that ‘36-Port-100GE Interface Card’ imported by Huawei Telecommunication was correctly classified under the Bill of Entry under CTH 8517 7010 as Populated Printed Circu...View More