International Tax Ruling


Upholds levy of entry tax on imported goods; 'Origin' irrelevant for chargeability

SC upholds levy of entry tax on goods imported from outside the country into local areas for consumption, use or sale, under Orissa Entry Tax Act, Kerala Tax Act and Bihar Tax on Entry of Goods in Loc...View More

Equipment imported for Hospital use non-taxable as intended for "sale within State" 

HC holds that surgical and other allied equipment imported by a hospital for performing highly advanced eye surgeries, not taxable under Tamil Nadu VAT Act; Assessee had contested Revenue’s acti...View More

Urges tearing of "judicial veil" over conflicting views on 'tobacco pan-masala' taxability

SC calls upon Chief Justice of India (CJI) to constitute an appropriate Bench to decide issue of taxability of Pan Masala containing tobacco and Gutka under Delhi Sales Tax Act 1975, U.P. Trade Tax Ac...View More

Processing job on per piece basis at recipient premises, not 'manpower supply service' 

CESTAT allows assessee’s appeal, activity of production/processing in recipient’s premise not taxable as “Manpower recruitment or Supply Agency” (MRS) service; Rejects Revenue&...View More

Stays SCN proceedings, calls Revenue to explain DGGSTI’s authorization to continue concluded assessment 

HC directs stay of proceedings pursuant to Show Cause Notice (SCN) issued by Director General of Goods Service Tax Intelligence (‘DGGSTI’) (earlier known as Directorate General of Central ...View More

Designated Authority cannot reopen concluded Amnesty cases; Absent SCN challenge, directs fresh proceedings

SC holds that Designated Authority (DA) i.e Additional Commissioner of Income Tax (AC) not empowered to issue show cause notice (SCN) to re-open concluded cases under Clause 8(3) of Delhi Tax Complian...View More

Confines duty refund to actual cement/steel used for Tsunami affected houses' construction

HC upholds sanction of refund only to extent of actual duty paid on cement and steel used in construction of Tsunami affected houses under Notification No. 32/ 2005-CE; Rejects assessee’s submis...View More

Quashes AO's "pro-revenue" view; Taxes 'blood collection monitors' & 'refrigerators' at lower rate

HC holds that blood collection monitors, blood storage refrigerators and deep freezers, platelet agitators with incubators, plasma expressers (electrical and manual) and cryobaths are taxable at 4% as...View More

Grants duty-drawback against material received by one SEZ-unit and exported by another 

HC allows duty drawback even where raw materials from DTA were procured by one SEZ unit, but finished products were manufactured and exported by another unit of same legal entity; Rejects Revenue&rsqu...View More

LB to decide co-noticee's penalty waiver entitlement when noticee absolved by Settlement Commission 

CESTAT Larger Bench (LB) shall decide whether co-noticee in show cause notice is entitled to immunity from penalty when noticee’s case is settled by Settlement Commission; Notes that penalty was...View More