International Tax Ruling


Allows entry tax exemption to first sale manufacturer, derides restrictive interpretation of ‘Manufacturer’ 

Allahabad HC sets aside order of Trade tax Tribunal opining that Assessee made the first sale and shall be deemed to be a manufacturer dealer and liable to claim benefit of the exemption Notification;...View More

Sales Tax retained under State Incentive Scheme includible in assessable value; Extended period non-invocable

CESTAT Kolkata holds that sales tax concession of 99% VAT retained by the Assessee under the Assam Industries (Tax Exemption) Scheme, 2009 is required to be added in the assessable value for the purpo...View More

Liquidated damages arising from non-fulfilment of contracted purchase not liable to duty 

CESTAT Mumbai sets aside order raising demand to the tune of Rs. 10.6 crores approx via enhancement of value of the manufactured goods to the extent of compensation, disagrees with Revenue’s sta...View More

Upholds waste clearance to job-worker for repurposing into final goods, without paying duty 

CESTAT Chandigarh quashes duty levied on clearance of brass scraps generated during manufacture of finished products (Slide Fasteners, chains and slider) to job worker for remelting and conversion int...View More

Permits CENVAT-credit on input services for factory setup post-April 2011 due to manufacturing nexus 

CESTAT Kolkata allows Cenvat credit availed by assessee on the input services used in setting up of the factory; Holds that ‘input services’ relating to ‘setting up of factory’...View More

'Computer System Desktops' marketed as gaming PC not classifiable as 'video game console'

CESTAT, Chennai holds that ‘Computer System Desktops’ imported by Asus India which has got additional features for playing games and being marketed as Gaming PC continues to be a Computer ...View More

Quashes Revenue’s revision-petition against Nokia w.r.t. differential demand on mobile-charger sale 

Himachal Pradesh HC quashes Revenue’s Revision Petition, holding that the order passed by the HP Tax Tribunal in quashing the demand of differential VAT liability on sale of cell phone charger b...View More

Seeks FinMin's Intervention over delayed SCN adjudication by jurisdictional officers for no justification 

Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh...View More

Upholds HC decision on non-imposition of interest, penalty on CVD, SAD, surcharges

Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc...View More

Watermelon Seeds falling under 'restricted category', cannot be treated as 'prohibited'  

Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the ...View More