International Tax Ruling


Maharashtra State administration's affairs "dismal"; Directs transparency in judicial officers' accommodation allotment 

Bombay HC comes down heavily on dismal state of affairs prevalent in Maharashtra State Administration Dept., pursuant to refusal by retired District Judge to join as Judicial Member of Sales Tax Tribu...View More

Grants refund of excess duty paid; Relies on coordinate bench ruling in NACM

HC rules in assessee's favour, perusal of Sections 20(4) to 20(11) of Haryana VAT Act shows that where excess amount has been paid, refund will be allowed by the Assessing Authority wit...View More

Differential tax demand legally impermissible when compunded rate payment accepted by Revenue

HC rules in facour of assessee; Finance Act 2011 when enacted, contained a validation clause that made clear that passage of Finance Act would not affect any action taken in terms of the provisions of...View More

No exemption on manufactured LPG absent supply in cylinders for domestic use

HC upholds Tribunal order denying exemption to GAIL w.r.t. manufactured LPG, states that as per Entry 21A of Schedule A of Maharashtra VAT Act, such benefit would be available only for “LPG supp...View More

Dismisses SLP; Affirms Delhi Transport Corporation's liability towards advertising on bus-que shelters

SC dismisses Delhi Transport Corporation’s SLP against HC ruling which upheld service tax liability towards “sale of space or time for advertisement” on bus-queue shelters and time-k...View More

Duty refund prima-facie available; Treatment in books inconclusive of unjust-enrichment absent final-price enhancement

CESTAT finds assessee prima facie entitled to refund of duty paid under protest on captively consumed intermediate product viz. notional resin contents of wire enamels, holds same not hit by mischief ...View More

Hewlett Packard's lease to customers not exempt absent 'sale in course of import'

HC upholds Tribunal order denying exemption u/s 5(2) of CST Act on lease transactions effected by Hewlett Packard (assessee) with local customers on ground that same did not constitute ‘sale in ...View More

Quashes re-assessment; Tiles for restaurant not 'goods-in-stock'; Allows composition benefit absent trading

HC quashes reassessment order which denied composition benefit to a restaurateur (assessee) on ground that vitrified tiles purchased from another State for flooring purposes, amounted to “goods-...View More

Tribunal's appellate jurisdiction restricted to reliefs sought by appellant, absent respondent's cross-objection

HC rules in favour of assessee, quashes Tribunal order insofar reliefs granted by first Appellate Authority were set aside despite no cross-objection / counter appeal by Revenue; Notes that Appellate ...View More

Filing writ without availing alternate remedy of appeal before CESTAT not appropriate 

HC rejects assessee's writ, filing writ petition without availing appropriate appellate remedy by filing an appeal before the CESTAT is not appropriate where order is passed i.r.o. confiscating the pr...View More