International Tax Ruling


Allows refund of service-tax paid on C&F agent services received post October 16,1998

HC overturns CESTAT order denying refund of service tax paid in respect of ‘Clearing & Forwarding Agent’ services availed during the period October 16, 1998 to September 1, 1999; Notes...View More

Upholds Notification altering SAD on 'sulphur' and 'rock-phosphate' owing to market condition

Delhi HC refuses to declare imposition of 4% Special Additional Duty (SAD) on import of ‘sulphur’ and ‘rock phosphate’ during the period 2002-03 owing to market conditions, whi...View More

Purchase tax not leviable on 'supari' stock transferred outside State; Applies SC ratio 

HC holds that no purchase tax u/s 12 of Assam VAT Act, 2003 will be applicable on ‘supari’ dispatched outside State by way of ‘stock transfer’, since ‘sale price’ t...View More

Rules on pre-deposit quantum; 10% independent of 7.5% deposited during first appeal 

CESTAT Larger Bench rules on quantum of pre-deposit as mandated u/s 35F of Central Excise Act and Section 129E of Customs Act, holds that second right of appeal before Tribunal is independent of first...View More

Assessee cannot take advantage of State Incentive Scheme upon inadvertent publication error

HC denies sales tax incentive / exemption under “Incentive Scheme 2001 for Economic Development of Kutch District” (Scheme) for investment made / expenditure incurred after completion of s...View More

Dismisses review petition, rejects assessee's product discrimination plea, 'review' not substitute for 'appeal'

HC dismisses assessee’s review petition, refuses to intervene with order passed by Division Bench (DB) holding a trader, an importer of ‘Boric Acid’ for ‘non-insecticidal use&r...View More

Invalidates 'licence' revocation, beyond mandatory time-limit prescribed under 'Customs Broker Licensing Regulations'

HC allows assessee’s appeal, sets aside CESTAT’s order pertaining to revocation of Customs Broker License on failure to comply with mandatory time limits set out under Customs Brokers Lice...View More

Marketing of branded goods by purchaser cannot disentitle SSI exemption to manufacturer

CESTAT extends SSI exemption under Notification Nos. 175/88-CE and 1/93-CE on heating elements manufactured under brand name ‘Calrod’ despite product being marketed by another entity viz. ...View More

Confiscated goods not auctionable pending appeal; Value during 'seizure', not 'sale' payable 

HC allows assessee’s writ, holds that Customs authorities cannot dispose of confiscated goods (i.e. broadcasting equipment) in auction during pendency of adjudication and without giving notice t...View More

'Settlement Commission' not an 'adjudicating authority', Writ jurisdiction cannot set-aside conditions imposed thereto

HC dismisses assessee’s writ, refuses to set aside order passed by Settlement Commission’s u/s 32E of Central Excise Act, 1944, which recorded certain findings about clandestine removal of...View More