International Tax Ruling


'Bakery shortening' and 'Vanaspati' not different items; Upholds Tribunal order; Applies 'common parlance' test

Allahabad HC dismisses Revenue’s revision against the order of Commercial Tax Tribunal, Ghaziabad holding that Bakery Shortening' and Vanaspati (Hydrogenated Vegetable Oil) are one and the same ...View More

Upholds Tribunal order classifying ‘tinted glass sheets’ as glassware 

Allahabad HC dismisses assessee's revision petition, finds "no illegality in the order of the tribunal holding that the tinted glass sheets are liable to be taxed under notification No.5784 dated 7.9....View More

Dismisses writ petition challenging levy of advertisement tax on sign board

Madhya Pradesh HC (Indore) dismisses writ petition challenging levy of advertisement tax on sign boards; Relies heaving upon Division Bench ruling in Bharti Airtel...View More

Key pointers from SC verdict upholding CESTAT order rejecting under valuation allegation 

SC in matter relating to alleged evasion of customs duty to the tune of Rs. 1 cr on imports from HongKong, disapproves Revenue’s reliance on ‘not attested’ and ‘just xerox copi...View More

Notification destroying acquired/vested right of SGST reimbursement under Industrial Policy unsustainable 

Jharkhand HC declares Notification dated March 07, 2019 issued by the Department of Industries (DOI), Government of Jharkhand stating that SGST paid shall not be eligible for reimbursement if any ITC ...View More

Sets-aside exemption denial to EOU on cotton contained in waste cleared to DTA at NIL-rate 

Bombay HC dismisses Revenue's appeal, sets-aside denial of exemption on cotton imported by 100% Export Oriented Unit (EOU) availed under Notification No. 52/2003 on portion contained in cott...View More

CESTAT's observation regarding extended period non-invocation rendered in peculiar facts not applicable universally 

SC refuses to agree with Revenue’s view that CESTAT’s observation in para 12 that ‘even if no audit is conducted during the relevant period and some duty esc...View More

CESTAT justified in setting-aside value enhancement basis unattested export-declaration copy; Dismisses Revenue's appeal

SC dismisses Revenue’s appeal against CESTAT order which had set-aside rejection of invoice price (IP) and enhancement in value of imported goods basis unattested photocopy of export declaration...View More

Condemns Revenue's approach in disregarding Court’s orders allowing BoE-amendment to change GSTIN-details 

Bombay HC allows writ petition seeking amendment of Bill of Entry (BoE) to correct the GSTIN details of assessee from its Delhi to Vadodara unit after customs clearance has been given; Notes that, ame...View More

'Trade Fairs' organized at 'Pragati Maidan' liable to Entertainment Tax; Allows Revenue’s writ

Delhi HC allows Revenue’s writ petition, holds that entertainment tax is leviable on Trade Fairs organised at Pragati Maidan as per the provisions of the Delhi Entertainment and ...View More