International Tax Ruling
HC upholds Tribunal’s findings that the maximum redemption fine (in lieu of confiscation) for illegal import of goods (diesel oil) cannot exceed the market price of the smuggled goods in terms o
...View More P&H HC allows assessee’s appeal, holds that Pepsico’s 'Slice', made of mango, sugar & water is covered under Entry 100-D of Schedule C to the HVAT Act, taxable at 5.25%; Rejects Re
...View More HC dismisses writ petitions filed by Electrosteel Steels (‘Corporate Debtor’) challenging the garnishee order passed by Deputy Commissioner of Commercial Taxes (‘Respondent’) a
...View More SC finds no error in order of Tribunal classifying “car matting/carpets” under Chapter 57 of First Schedule to Central Excise Tariff Act, 1985 under the heading “Carpets and Other Te
...View More Telangana HC allows assessee’s writ, holds that "want of cross-verification" details cannot be a ground for withholding refund for an indefinite period of time; Observes that, “refund with
...View More SC dismisses Revenue’s appeal, upholds Tribunal order that drawings and technical documents related to post importation activities for assembly, construction, erection, operation and maintenance
...View More SC dismisses Revenue’s appeal, holds that the tax administration/authorities cannot impose a limit or timeframe within which delivery of the goods has to be taken from a carrier as a condition o
...View More Gujarat HC dismisses Revenue's appeal, allows CENVAT on HR Plates, MS Flats, MS Coils, Wire Ropes, Rail, Welding Electrode used in the fabrication of Cranes/Dry-Dock to assessee, a 100% EOU, engaged i
...View More SC, while deciding a batch of appeals, upholds validity of Notifications which prescribed that excise duty refund would be allowed to the manufacturer undertaking manufacturing activities in concerned
...View More Bombay HC holds that assessee (a manufacturer of Yarn and Grey Fabrics) is not required to reverse the entire credit lying in balance on the date of opting Exemption Notification No.30/2004-CE dated J
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