International Tax Ruling
CESTAT upholds exemption in respect of paper manufactured by a 'mill producing newsprint' and sold to customers engaged in publication of monthly / fortnightly journals and educational textbooks; Reje
...View More CESTAT Larger Bench explains the law relating to references to Larger Bench, rule of judicial discipline, precedents and doctrine of ‘stare decisis’, while delving upon whether decision in
...View More CESTAT holds that where manufacturer avails CENVAT credit of Countervailing Duty (CVD) paid during clearance of imported inputs, same cannot be included in assessable value of manufactured final produ
...View More CESTAT holds that bullet proofing of Mahindra & Mahindra vehicles on job-work basis does not amount to “manufacture” absent emergence of new product having new name, character and use;
...View More HC dismisses challenge to Section 4A of Central Excise Act insofar as duty was required to be paid on PP Medicaments on the basis of MRP as reduced by abatement of 35%; Rejects assessee’s conten
...View More Delhi HC holds Section 9(2)(g) of Delhi Value Added Tax, 2004 (“DVAT Act‟) to the extent it disallows Input Tax Credit (ITC) to purchaser due to default of selling dealer in depositing tax, as
...View More HC sets aside re-assessment order passed by Assessing Authority (AA) accepting some monthly revised returns while rejecting some on ground of non-mention of additional tax liability and proof of payme
...View More HC refuses to exercise extraordinary writ jurisdiction under Article 226 of Constitution against its revision order passed u/s 11 of U.P. Sales Tax Act, 1948; Notes assessee’s grievance that dem
...View More Burnt coal residue from paper manufacturing process classifiable as “coal including coke in all its form….”, taxable at 4% under U.P. VAT Act as it retains its combustible propertie
...View More HC overrules Tribunal, holds that purchase of goods viz. mentha oil by a branch and dispatch outside State to Head Office not taxable as ‘sale within State’; Rejects Revenue contention tha
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