International Tax Ruling


Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’ 

SC restores Order-in-Original that levied excise duty liability on manufacture of cotton fabric (final product) from grey fabrics (raw input) with aid of electric power; Sets aside CESTAT Ahmedabad ru...View More

Sharbat Rooh Afza not a fruit juice or drink, but a Non-Fruit Syrup” 

Allahabad HC dismisses the trade tax revision of Hamdard (Wakf) Laboratories against the order of Commercial Tax Tribunal which held that the commodity “Sharbat Rooh Afza" is neither fruit juice...View More

Goods transferred from FTWZ to DTA on lease, eligible for IGST exemption 

CAAR Mumbai rules that stored goods supplied from a warehouse in FTWZ unit to a DTA unit under a lease transaction are exempt from IGST under Sr. No. 557B of the Notification No. 50/2017-Customs, whic...View More

No concessional-duty for Tata Autocomp on Lithium-ion-cell imports used in replacement EV battery manufacturing 

CAAR Mumbai rules that Tata Autocomp Gotion Green Solutions (Applicant), which manufactures EV batteries and battery packs from imported lithium-ion cells, is not entitled to concessional duty benefit...View More

Rectification only by Authority that passed original-order; Affirms Section 74 limits vis-à-vis merger doctrine 

Bombay HC (Aurangabad Bench) rejects Road Contractor’s writ petition challenging the Jt. Commissioner’s refusal to rectify the order passed by Addl. Commissioner's order, observing that th...View More

(LB): No mechanism to transition blocked cesses into GST; Cash refund not allowed u/s 142(3) 

CESTAT Delhi (Larger Bench), convened to resolve conflicting member views on entitlement to cash refund of unutilised Education Cess (EC), Secondary & Higher Education Cess (SHEC), and Krishi Kaly...View More

Concessional duty-rate on ‘Crude-Palm-Kernel-Oil’ not tied to refining requirement; Department cannot read end-use condition 

Gujarat HC quashes SCN issued by the Addl. Director General, DRI alleging duty evasion of Rs. 464 crores on VVF India (Assessee) for availing concessional duty under Notification No. 12/2012 (Entry 57...View More

Question of determination benefits to non-parties left open; Leaves prospective duty-relief on 'ice-cream' undisturbed

Bombay HC, while dealing with the dispute over whether the 8% sales tax on ice-cream under the Bombay Sales Tax Act applies retrospectively or prospectively, declines to disturb the Maharashtra Sales ...View More

Dismisses appeal against CAAR ruling on Assy Guide Rails classification holding no interference warranted 

Madras HC upholds Customs Authority for Advance Ruling Mumbai’s (CAAR) classification of ‘Assy Guide Rails’ used in automobile sunroof systems, under CTH 87082900 ‘Parts and ac...View More

Additional Sales Tax cannot be levied on CST turnover; Quashes 2-decade old demand 

Madras HC quashes assessment orders levying Additional Sales Tax (AST) against Tamilnadu Telecommunications Ltd (Assessee) on inter-State sales under the CST Act, holding that AST liability is confine...View More