International Tax Ruling
HC quashes and set aside the order for cancellation of registration under the Central Sales Tax Act, 1956 (CST Act), being passed in violation of the ‘principles of natural justice’; Asses
...View More HC holds that input tax credit (ITC) cannot be denied on inputs utilised in manufacture of internal combustion engine & cleared to Special Economic Zone (SEZ) outside the State u/s 8(6) of Central
...View More Delhi HC sets-aside Settlement Commission’s order quantifying the duty payable on illicit import of cigarettes noting that applications were preferred subsequent to the notification of goods u/s
...View More CESTAT holds that, non-usage of aircraft post import for non-scheduled passenger services or non-scheduled charter services (NSOP/C) amounts to violation of undertaking based upon which customs exempt
...View More Allahabad HC dismisses revision, upholds penalty u/s 10-A of Central Sales Tax Act for importing items/goods under Form C without authorization; Observes that, assessee being fully aware of the amendm
...View More CESTAT holds that advertisement/ sales promotion expenses incurred by importer and distributor of sports goods, cannot be included in value of imported goods for determination of customs duty, sets as
...View More Madras HC sets aside re-assessment orders passed by Adjudicating Authority in case of Tata Sky Limited demanding VAT on activation & installation charges for set-top boxes supplied as part of DTH
...View More SC allows Revenue’s appeal, holds that assessee cannot claim benefit of concessional 'entertainment duty' on lump-sum amount charged for admission and entertainment to amusement park; Sets-aside
...View More SC dismisses appeal challenging Circular dated January 21, 2009 excluding export-oriented unit (EOU) from the benefit of Vishesh Krishi Upaj Yojna Scheme notified under Foreign Trade (Development and
...View More Madras HC dismisses writ appeal against order of Single Judge directing appearance before Assessing Authority in pursuance of SCN issued for recall of erroneously granted refund; Holds assessee’
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