International Tax Ruling
HC quashes show cause notices issued by Deputy Commissioner (CT) in exercise of special powers u/s 32 of Tamil Nadu General Sales Tax Act seeking to re-determine total taxable turnover of assessees, b
...View More Bombay HC upholds recovery of Local Body Tax (‘LBT’) on SIM cards and recharge coupons / vouchers brought into municipal limits by telecom service provider, u/s 127(2)(aaa) r/w Section 152
...View More Supply of goods to merchant-exporter constitutes ‘export clearances’, not includible in aggregate turnover for purpose of SSI exemption; CESTAT notes that CBEC Circular No. 648/39/2002-CX
...View More HC refuses to exercise its extraordinary jurisdiction under Article 226 of Constitution in respect of dispute over classification of non-self-propelled passenger coaches imported as part of train sets
...View More Settlement Commission cannot reject an application u/s 32E of Central Excise Act (‘Act’) on basis of Adjudicating Authority’s order passed subsequent thereto; From a conjoint reading
...View More SC allows double reduction of input tax credit u/s 11(3)(b) of Gujarat VAT Act in respect of raw material / inputs viz. furnace oil, natural gas and light diesel oil used in manufacture / packing of t
...View More SC upholds applicability of partial input tax credit rebate u/s 17(1) of Karnataka VAT Act r/w 131(3) of Rules thereof on sale of exempted by-product viz. de-oiled cake arising during ‘solvent e
...View More SC sets aside HC order, holds that subsequent omission of a procedural Rule for availing MODVAT credit cannot in any manner affect charge relating to duty evasion against assessee; Notes that HC had a
...View More CESTAT denies exemption under Notification No. 64/95-CE in respect of supply of steel bars and rods as components of assembly of system and sub-system of launch vehicle, on strength of certificate fro
...View More CESTAT extends service tax exemption to manufacturer under Notification No. 6/2005-ST in respect of renting of open space within factory, finding no violation of any conditions stipulated therein with
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