International Tax Ruling


Disallows credit utilization towards clearances under compounded levy scheme; Follows SC ruling

Madras HC rules out utilization of CENVAT Credit for payment of duty on steel products cleared under compounded levy scheme in terms of Section 3A of Central Excise Act, during the period September 19...View More

'Mandatory pre-deposit' u/s 35F applicable to lis commencing before August 2014; Kerala HC view unacceptable

HC upholds CESTAT order, pre-deposit of 7.5% / 10% mandatory under amended provisions of Section 35F of Central Excise Act even where lis commences prior to August 6, 2014; Disagrees with Kerala HC vi...View More

Seized imported gold jewellery construable as "prohibited goods", provisional release not warranted 

HC rejects assessee’s appeal for provisional release of confiscated gold jewellery alleged to be smuggled from Singapore; Rejects assessee’s contention that gold is not ‘prohibited g...View More

Invokes 'promissory estoppel'; Absent public interest, premature Industrial Policy exemption withdrawal unsustainable 

Tripura HC sets aside Notification No. 11/2007-CE inasmuch as it sought to prematurely withdraw exemption benefits granted under North-Eastern Industrial Policy 1997 r/w Notification Nos. 69/2003-CE, ...View More

No retrospective SAD exemption on imports from Nepal; India's trade protocol inapplicable 

SC disallows exemption from Special Additional Duty (SAD) on import of various dental hygiene products from Nepal during the period March 1, 2000 to September 29, 2000 in terms of Notification No. 124...View More

Upholds ITC reversal when ​goods sold below purchase price, ​but inapplicable retrospective​ly 

SC upholds constitutional validity of Section 19(20) of Tamil VAT Act which mandates reversal of excess input tax credit upon sale of goods at price lesser than purchase price, but strikes down retros...View More

Supply / fabrication of aluminium doors at customer's site constitutes 'works-contract', not 'outright sale' 

HC allows writ appeal, holds that supply and fabrication of aluminium doors & windows at customer’s site as per specified requirements amounts to ‘works contract’ and therefore, ...View More

Quashes default-assessment notices, directs refund; Imposes exemplary costs for Officer’s ‘inexcusable’ conduct 

HC sets aside notices issued for default assessment of tax, interest and penalty u/s 32 & 33 of Delhi VAT Act (DVAT Act), in lieu of processing refund of excess input tax credit for Q4 of 2013-14 ...View More

Upholds Excise Officer's jurisdiction to issue notice for violation of Customs provisions 

HC upholds Single Judge Bench order, finds no reason to interfere with show cause notice issued by Central Excise Officer alleging misuse of advance authorization scheme by diverting imported inputs /...View More

Upholds 'Capital goods' definition with end-use conditionality; Rejects Article 14 challenge 

Madras HC quashes challenge to the definition of ‘capital goods’ u/s 2(11) of Tamil Nadu VAT Act, holds that same does not violate Articles 14, 286(1) or 303 of Constitution nor does the p...View More