International Tax Ruling


State fails "quid pro quo" test; Quashes import fee on distilleries absent 'regulatory' nature

HC quashes Notification levying permit fee on distilleries & breweries on import / transport of ‘malt spirit of over proof strength’ into the State, as same does not constitu...View More

'Settlement' not for errant tax-evaders alone; However, Commission can remand 'complex' matters 

HC upholds application rejection & remand to Adjudicating Authority by Settlement Commission to determine whether Flavoured Chewing Tobacco (FCT) manufactured with aid of packing machines would be...View More

VAT on amalgamating entities' interim sale / purchase transactions till appointed date, constitutionally valid

HC upholds Constitutional validity of Section 52 of Gujarat VAT Act, 2003 (GVAT Act) which deems amalgamated companies as ‘distinct persons’ for levy of VAT on purchase / sale of goods dur...View More

Leasing helicopters from abroad constitutes 'deemed sale', not 'service'; Sales-tax non-payment inconsequential

Leasing of helicopters from foreign lessors involving transfer of right of possession and effective control / transfer of right to use helicopters, constitutes 'deemed sale' covered by Article 366(29A...View More

Rules on taxability of various charges collected under industrial plots leasing arrangements 

CESTAT confirms service tax liability on economic rent received towards lease of land for use in furtherance of commerce or business from July 1, 2010, however, holds that considerations as lump-sum u...View More

Refuses concession; Refund of CST collected from customers would entail 'unjust enrichment'

P&H HC dismisses writ petition, refuses to grant CST concession to manufacturer-assessee in terms of package scheme of incentives under State Industrial Policy 2003; Though assessee was granted Le...View More

Absent factual / legal analysis, order confirming demand for 'immovable property renting' unsustainable

CESTAT sets aside order confirming service tax demand of Rs. 950 crores on assessee, an organisation constituted under Delhi Development Act, 1957, in respect of sale value of developed land, undevelo...View More

Supplies under pipeline commissioning contract taxable as 'sale', not 'works contract' pre-2001 

​SC upholds Rajasthan HC judgment, confirms taxation of PSC pipes, jointing material specials, valves, anchor blocks supplied to State Govt. under contract for laying of pipelines for supply of wate...View More

Quashes assessment re-opening after limitation period basis AAR clarification where assessee not 'applicant' 

HC quashes re-opening of assessments beyond limitation period prescribed u/s 30(2) of Puducherry VAT Act, 2007 (PVAT) based on clarifications given by authority of Advance Ruling (AAR) u/s 77, at inst...View More

CESTAT order not 'precedent' where tariff entry 'descriptive'; Relegates assessee to appeal

HC dismisses writ petition challenging Revenue’s classification of imported multi-media projectors under Customs Tariff Heading (CTH) 85286900, thus denying exemption benefit under Notification ...View More