International Tax Ruling


Follows Ramco Cements, allows Form-C issuance with inclusion of “High Speed Diesel” in registration-certificate

Madras HC directs Revenue to include “High Speed Diesel” in the CST certificate of registration of the assessee as a commodity eligible for purchase by the assessee for use in their mining...View More

"Online-booking charges" in addition to "ticket-cost" cannot be subject to "Entertainment-tax", allows PVR's appeal

Madras HC (Division Bench) allows writ appeal filed by PVR Ltd. (Assessee), holds that “online booking charges” charged by a Cinema Hall Owner besides the “cost of ticket” is n...View More

NCLT directs refund of amount deducted under GVAT Act violating IBC moratorium

NCLT directs Assistant Commissioner of State Tax (‘Respondent’) to refund the sum of Rs. 1.23 Cr. deducted under Gujarat VAT (‘GVAT’) Act to Sterling Biotech Ltd.’s (&lsq...View More

NCLT quashes orders attaching Corporate Debtor’s assets under GVAT Act during IBC moratorium

NCLT sets aside various orders issued by the Deputy Commissioner State Tax (‘Respondent’) under Gujarat Value Added Tax Act, 2003 (‘GVAT Act’) attaching Ruchi Soya Industries L...View More

Ab-initio exemption denial to SEZ co-developer under Finance-Act inconsistent with SEZ-Act provisions

CESTAT Delhi quashes service tax demand on (i) rent received by assessee (co-developer) from SEZ units for letting out immovable property situated in SEZ and (ii) signage income for renting out some s...View More

Citing 'Ordinance promulgation', upholds seizure proceedings where SCN issued within extended limitation-period

Bombay HC dismisses writ petition seeking release of seized gold bars and dropping of proceedings, holding that the rigour of Section 110(2) of the Customs Act would not be applicable in the case of t...View More

Assessee at liberty to file 'rectification application' once relegated to 'statutory-remedy', allows writ petition

Madras HC rules that filing of rectification application u/s 84 of Tamil Nadu VAT Act (TNVAT Act) by petitioner despite being permitted to file an appeal in the earlier round of litigation is correct ...View More

Lever-files made of cardboards with a print not taxable under 'residual-category'

Madras HC holds that the commodity “lever files made of cardboards” with any print on it, will fall under Entry 40(iv) of the First Schedule of Tamil Nadu General Sales Tax Act, 1959 (TNGS...View More

Derides Revenue's conduct; Disregarding binding SC order amounts to 'contempt' of Court

Madras HC quashes demand-cum-recovery notices requiring the assessee to pay excise-duty for Domestic Tariff Area (DTA) clearances effected during the period September 1999 to September 2001 and thereb...View More

'Railways' includes ‘Metro’, quashes Rs. 22 crores liability on 'Hindustan Construction Company'

CESTAT Mumbai sets aside tax-liability of Rs. 22 crores (approx.) fastened on Hindustan Construction Company Ltd. w.r.t. work undertaken for Mumbai Metro One Pvt. Ltd. and Delhi Metro Rail Corporation...View More