International Tax Ruling


Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer 

SC dismisses appeal of Aristo Printers (Assessee), challenging Allahabad HC judgment to levy of tax u/s 3F of the UP Trade Tax Act, 1948 on ink, chemical and other processing materials involved in the...View More

Tax leviable on ink & chemicals used in lottery ticket printing; Allows Revenue’s revision 

Allahabad HC sets aside UP Trade Tax Tribunal ruling, allows Revenue’s revision and holds that tax is leviable u/s 3 F of the UP Trade Tax Act on ink and other processing materials, including ch...View More

Sets aside re-classification of ‘CISCO Internet-Protocol Phones’; Emphasises burden on Revenue for re-classification

CESTAT Mumbai allows appeals of various entities belonging to Reliance against orders upholding re-classification of imported “CISCO IP Phones”; Adjudicating Authority had rejected assesse...View More

Upholds Appellate’s Authority’s order on classification of ‘Heat-wave-frying-System’; Harps on specific-entry

CESTAT Chennai dismisses Revenue’s appeal against classification of  imported “Namkeen System/Heat Wave Frying System” in favour of M/s Adyar Ananda Bhavan Sweets & Snacks (...View More

No concessional 8% duty on texturised yarn made from purchased Partially-Oriented-Yarn; Upholds CESTAT-ruling 

SC, while dismissing the Assessee’s civil appeal, holds that processing filament yarn or PET Chips to make ‘textured yarn’, does not qualify as manufacture of “filament yarn&rd...View More

Quashes SCNs for want of pre-consultation, re-affirms mandatory nature of CBEC Circulars 

Bombay HC allows batch of writ petitions filed by realtors, challenging service tax SCNs issued without pre-SCN consultation; Assessees contends that Master Circular No. 1053/02/2017-CX and CBIC Circu...View More

Dismissing Revenue’s appeal, upholds tribunal’s refusal to classify imported tri-cycle spare-parts as E-rickshaws 

SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT Kolkata that refused to classify imported tricycle spare-parts as e-rickshaws; Consequently upholds dropping of penalty and f...View More

Absent subsistence of battery, imported e-cycle spare parts not ‘complete vehicle’; Drops fine and penalty 

CESTAT Kolkata rejects customs department’s claim that Twinkle Tradecom Pvt Ltd’s (Assessee) electric tri-cycle spare parts import does not constitute complete e-rickshaws in CKD condition...View More

Bakery products ineligible for sales tax exemption under 1987 GOP; Upholds Appellate Tribunal’s ruling 

Madras HC upholds the ruling of Tamil Nadu Sales Tax Appellate Tribunal which held that bakery products sold from a restaurant/snack bar licensed by the Corporation of Chennai, is not eligible for sal...View More

Crude Shea butter for manufacturing ‘shea stearin’, not of edible grade; Rejects exemption benefit 

CESTAT Hyderabad upholds order of Deputy Commissioner, Customs that rejected benefit of Sr. No. 33A and 33B of Customs Notification No. 21/2002 on consignment of Shea Butter(unrefined) for manufacturi...View More