International Tax Ruling


Revenue justified in denying benefit as penultimate sale absent Form H submission: Dismisses Revision 

Orissa HC dismisses Sales Tax Revision, upholds rejection as penultimate sale of iron ore fines due to non-submission of certificate of export in Form H; Holds that, in absence of Form H or any r...View More

Quashes re-assessment order imposing penalty upon job-worker of Tata-Motors for availing concession 

Jharkhand HC dismisses re-assessment orders imposing penalty u/s 10A of CST Act upon assessee [job-worker manufacturing axles and its spare parts for Tata Motors Limited (TML) at relevant time] based ...View More

Sets-aside revision petition dismissal however deprecates assessee's careless approach; Allows writ appeal 

Calcutta HC allows intra-court appeal, sets-aside dismissal of revision petition by revisional authority, nonetheless at the same time, deprecates the conduct of assessee in the sense that, having fil...View More

Sets-aside revision petition dismissal however deprecates assessee's careless approach; Allows writ appeal

Calcutta HC allows intra-court appeal, sets-aside dismissal of revision petition by revisional authority, nonetheless at the same time, deprecates the conduct of assessee in the sense t...View More

Absent judicious exercise of discretionary powers, stays 'arbitrary' recovery orders passed by Appellate Authority

Patna HC allows writ, stays recovery against the assessment orders passed under Value Added Tax Act (VAT) and Central Sales Tax Act (CST) till the first appeal is dispose...View More

Quashes SCN alleging Fe content misdeclaration by Vedanta on Iron-ore exports 

CESTAT Kolkata quashes show cause notice (SCN) issued w.r.t. export of Iron Ore Fines by Vedanta Ltd. alleging that consignment was illegally exported by mis-declaring the ‘Fe’ content; Re...View More

Stresses on 'contextual interpretation' for reckoning limitation for “initiation" of re-assessment proceedings

SC affirms Kerala HC judgment on interpretation of provision for reckoning limitation period for reassessment, clarifies that intention of use of the expression “proceed...View More

Quashes SCN issued for mismatch of values, cites ‘non-application’ of mind 

CESTAT Mumbai sets aside show cause notice on finding ‘non-application of mind’ on the issue pertaining to mismatch of values declared in Form 26AS filed with Income Tax and the values dec...View More

Dismisses petition seeking refund of duty ‘mistakenly’ paid twice, finding no bonafide

Bombay HC, dismisses petition filed by Cummins Technologies India Pvt. Ltd., seeking refund of duty paid twice by mistake, finding no bonafide, and clarifies that “…if the act o...View More

Dismisses assessee’s appeal against HC-order classifying Boiled Supari as Areca-Nuts 

SC dismisses Assessee's SLP against Delhi HC's order holding that 'Boiled Supari packed in consumer and bulk packing’ is classifiable as Areca Nuts (under Heading 0802) and not betel nuts (known...View More