International Tax Ruling


State cannot charge entry-tax more than sales-tax/ VAT levied on manufactured goods 

Madras HC rules in favour of automotive manufacturers in a batch of writ petitions challenging levy of entry tax and consequential fixation of 12% rate of tax for Light Motor Vehicles (LMV); Holds tha...View More

Sets-aside demand citing no justification in re-classification of Wrigley’s ‘Sweet Pearl’ as ‘flavouring material’ 

CESTAT Chennai upholds assessee’s classification of ‘Sweet Pearl P200’ Maltitol Powder, a sugar substitute used in a variety of food under CTH 2905 as opposed to Revenue’s recl...View More

Restrains Dept. from appropriating sum towards interest considering Eicher Motor's pending challenge before appellate-forum 

Madras HC in writ petition by Chennai unit of Eicher Motors, manufacturers of the iconic Royal Enfield motorcycles clarifies that, until the civil miscellaneous appeal regarding imposition of interest...View More

No perversity in Tribunal's order quashing levy on 'plant & machinery' sold after 'business-closure'

Allahabad HC dismisses Revenue’s revision petition, finds no reason to interfere with order passed by Commercial Tax Tribunal that turnover of old machinery and equipment after cl...View More

'Blend of Critical Processed Materials' supplied for free-distribution under Govt. approved scheme exempt

CESTAT Chennai holds that manufacturer of ‘Blend of Critical Processed Materials’ (BCPM) for supply to Women Industrial Co-op Societies (WCS) for facilitating manufacture of ‘Complem...View More

Advertisement/Publicity expenses by dealers on own accord not includible in Suzuki's assessable-value

CESTAT, Chandigarh rules that that the advertisement/publicity expenses incurred by the dealers of Suzuki Motorcycle India Pvt. Ltd. (Suzuki/Assessee) on their own accord, is not to be included in the...View More

No bar in SEZ’s credit utilization for discharging non-SEZ tax liabilities under centralized registration 

CESTAT Allahabad allows assessee’s appeal, determines that, there is no fault when CENVAT credit related to SEZ unit is utilized by non-SEZ unit covered under a centralized registration; Referri...View More

Allows CENVAT-credit refund on account of apartment booking cancellation absent ‘service element’

CESTAT Mumbai, in appeal by a Realtor (Kanakia Spaces/Assessee) allows refund of service tax paid on cancelled bookings while categorically holding that “credit/refund of the excess service...View More

Freight-charges collected seperately for goods cleared on FOR-basis, not includible in Assessable Value

CESTAT, Ahmedabad holds that freight charges for delivery at customer's place is not includible in transaction value of excisable goods cleared on FOR basis where transportation charges collected from...View More

Citing lack of ‘credibility’ of electronic evidence, quashes demand against fireworks’ manufacturer

Chennai CESTAT holds that data retrieved from electronic items like pen drive and laptop (seized earlier during investigation proceedings against another company) as ‘not admissible’ due t...View More