International Tax Ruling


No concessional 8% duty on texturised yarn made from purchased Partially-Oriented-Yarn; Upholds CESTAT-ruling 

SC, while dismissing the Assessee’s civil appeal, holds that processing filament yarn or PET Chips to make ‘textured yarn’, does not qualify as manufacture of “filament yarn&rd...View More

Quashes SCNs for want of pre-consultation, re-affirms mandatory nature of CBEC Circulars 

Bombay HC allows batch of writ petitions filed by realtors, challenging service tax SCNs issued without pre-SCN consultation; Assessees contends that Master Circular No. 1053/02/2017-CX and CBIC Circu...View More

Dismissing Revenue’s appeal, upholds tribunal’s refusal to classify imported tri-cycle spare-parts as E-rickshaws 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Kolkata that refused to classify imported tricycle spare-parts as e-rickshaws; Consequently upholds dropping of penalty and f...View More

Absent subsistence of battery, imported e-cycle spare parts not ‘complete vehicle’; Drops fine and penalty 

CESTAT Kolkata rejects customs department’s claim that Twinkle Tradecom Pvt Ltd’s (Assessee) electric tri-cycle spare parts import does not constitute complete e-rickshaws in CKD condition...View More

Bakery products ineligible for sales tax exemption under 1987 GOP; Upholds Appellate Tribunal’s ruling 

Madras HC upholds the ruling of Tamil Nadu Sales Tax Appellate Tribunal which held that bakery products sold from a restaurant/snack bar licensed by the Corporation of Chennai, is not eligible for sal...View More

Crude Shea butter for manufacturing ‘shea stearin’, not of edible grade; Rejects exemption benefit 

CESTAT Hyderabad upholds order of Deputy Commissioner, Customs that rejected benefit of Sr. No. 33A and 33B of Customs Notification No. 21/2002 on consignment of Shea Butter(unrefined) for manufacturi...View More

Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification 

SC declares Rajasthan Government's Notification No. S.O.377 dated March 9, 2007, granting VAT exemption on sale of ocally manufactured ‘asbestos cement sheets’ and ‘bricks’, ha...View More

Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS 

Delhi HC directs reconsideration of the Sabka Vishwas (Legacy Dispute Resolution/SVLDRS) Scheme application, SVLDRS-01 by holding that “redemption fine would be covered under duty, interest and ...View More

Quashes CAAR-ruling refusing renewal application in case of Apple Watch Bands; Orders fresh consideration 

Bombay HC allows Apple India writ petition, quashes the Customs Authority for Advanced Ruling (CAAR) which refused to entertain a renewal application in case of Apple Watch non-leather Bands; Observin...View More

Slaps costs on Revenue for unjustly denying VAT-refund to L&T despite clear audit-report, self-assessment 

Tripura HC allows Larsen & Toubro Ltd's (Assessee) writ petition relating to refund of works contract VAT TDS for FY 2014–15, directs VAT authorities to process and refund the excess amount ...View More