International Tax Ruling


Sustains liability against Berger-Paints on stock-discrepancy, however, quashes CST demand on stock-transfer

Delhi HC upholds the demand against Berger Paints u/s 23 of the Delhi Sales Tax Act on stock variations, however, sets aside demand under CST Act on stock transfer to depot/warehouse; N...View More

Given unambiguous ST notification, rejects Revenue's interpretational fantasies to trip IIT Patna; Gives weightage to comma, semi-colon

In an important judgment on first principles, SC while allowing IIT Patna & its construction services provider Shapoorji Pallonji the benefit of service tax exemption notification, interprets...View More

Sale of chassis with mounted body being a different product, liable to purchase tax 

Allahabad HC holds that Petitioner/assessee is selling a product, which is in a different condition from the chassis or the body and thus, the same would be liable to be purchase tax u/s 3AAA of the U...View More

Notional Interest on leasing Safe Deposit/Locker not taxable 

CESTAT Delhi holds that "service tax could not have been levied on the notional interest calculated by the department on the interest fee security deposit collected" by the assessee, quashes dema...View More

Copy of judgment holding signboards displaying trade name & products as not “advertisement"

SC rules that display boards or sign boards or name boards used to showcase the business name and commodity they offer, would not partake the character of “advertisement” so as to attract ...View More

Deposit during investigation in nature of pre-deposit, Entire amount refundable without bifurcation

CESTAT Delhi in respect of amount deposited during investigation/adjudication holds that once the demand is set aside, entire amount obtains the character of pre-deposit liable to be refunded und...View More

Policy restriction allowing cut flowers import exclusively through Chennai airport not discriminatory

Delhi HC disposing writ petition assailing policy restriction on “cut flowers” allowing importation exclusively through Chennai Airport, opines that “judicial intervention at this st...View More

Copy of order upholding HC's classification of ‘Tinted coloured glass sheets’ as ‘glassware’ 

SC upholds HC order classifying ‘tinted glass sheets’ manufactured by assessee as “goods or wares made of glass”, taxable at 15%; Citing that “There is no vagueness in th...View More

Denies concessional rate against Form C on unverified sales absent discharge of onus by revisionist 

Allahabad HC dismisses assessee's revision against Commercial Tax Tribunal’s order denying concessional rate on the strength of Form-C on sale transaction citing assessee's failure to discharge ...View More

PepsiCo’s Kurkure classifiable as “namkeen”; Quashes Revenue’s classification as “snack” basis “Google search”

Rajasthan HC in matter involving classification of PepsiCo’s ’Kurkure’ and ‘Cheetos’ (‘products’) quashes the orders passed by Revenue and Tax Board, classify...View More