International Tax Ruling


Cannot extend Excise exemption granted under Notification to NCCD/Cesses; SRD decision per-incuriam

SC (3 judge bench) upholds HC order, quashes challenge to Exemption Notification No.71/2003 dated September 9, 2003 issued for the State of Sikkim, to the extent, it does not extend exemption to Educa...View More

Apple India's writ 'premature', dismisses challenge to SCN demanding differential duty on imported goods

Karnataka HC rejects assessee’s challenge to show-cause notice (SCN) demanding differential duty on sale of warranty replacements while noting that the assessee has invoked the writ jurisdiction...View More

Attachment/charge on assessee's property to recover erstwhile owner's tax dues 'invalid'

Gujarat HC directs withdrawal of charge and attachment on property made under Gujarat Land Revenue Code to recover alleged dues of erstwhile owner under Gujarat VAT Act, 2003 from the assessee; Noting...View More

Fabricated bus-bodies, not taxable as sale of motor-vehicle components, 'rule of consistency' prevails 

Allahabad HC sets-aside Tribunal order which held assessee liable to tax on sale of motor bodies, treating the same to be component parts of motor vehicle under U.P. Trade Tax Act, 1948 (Act), answers...View More

No service element in joint-venture agreement absent service provider & receiver relationship 

CESTAT dismisses Revenue’s appeal, sets-aside demand under ‘support services of business or commerce’, defined u/s 65(104c) of Finance Act, 1994 w.r.t. joint venture (JV) agreement; ...View More

Allows input credit against 'Cess' payment despite finished goods being 'excise' exempt

Bombay HC dismisses Department’s objection to credit availed by assessee on inputs for payment of auto-cess and education cess on finished tractors exempt from duty of excise (i.e. basic duty); ...View More

Drawback/Rebate non-sanction absent defect memo issuance violative of 'natural-justice', allows writ

Madras HC directs sanction of drawback/rebate in relation to shipping bills finding that no defect memo has been issued to the assessee-exporter, reasons that, specific requirement of Rule 13(3) of Cu...View More

Upholds Karnataka’s right to levy sales-tax on time-charter arrangement, follows '20th Century Finance' ratio

SC (3 Member Bench) holds that time charter of tug vessel by assessee (Great Eastern Shipping) to New Mangalore Port Trust (NMPT/Charterers) under Charter Party Agreement constitutes a ‘deemed s...View More

No court-fee required for filing revision application in respect of rebate claim

Delhi HC holds that no court fee is payable as per Section 35EE(3) of the Central Excise Act, 1944 is case of rebate claim for filing an revision application before Revisional Authority; Notes that th...View More

Tribunal misread pre-deposit provision, allows assessee’s plea for revision in purchase tax liability

Allahabad HC allows assessee’s plea for revision of erroneously computed tax liability on purchases from unregistered dealer; Notes that, assessee erred in submitting the computation of the purc...View More