International Tax Ruling


Affirms determination order; 'Lalbaugcha Raja' Mandal a "dealer"; Devotees offerings auction VATable 

HC upholds Tribunal order, ‘Lalbaugcha Raja’ Mandal liable to MVAT on auction of devotee offerings received during annual Ganesh Festival; Finds no merit in assessee’s contention tha...View More

Judges split on evidential value of 'letters' in determing packing bags' returnability

SC bench gives split view on inclusion of price of gunny bags used for packing, in assessable value (AV) of soda ash, differs on interpretation of apex court verdicts in Mahalakshmi Glass Workd (P) Lt...View More

'Inputs' storage outside factory absent permission, liable to 'confiscation'; However, deletes penalty 

'Inputs' storage in godown situated outside factory without necessary permission and without reversal of appropriate CENVAT credit amounts to contravention of provisions of CENVAT Credit Rules, 2004, ...View More

Rejects Sec. 11B refund; Can't claim duty-free export once 'special rebate' procedure opted 

CESTAT upholds rejection of excise duty refund u/s 11B of Central Excise Act on export of goods to Nepal; Only two options available during such export viz. rebate (grantable to Nepal Govt.) under Not...View More

Endorsement on BoE demanding duty, constitutes 'show-cause-notice'; Grants Samadhan Scheme benefit 

SC holds endorsement on Bill of entry (BoE), requiring additional customs duty payment as valid ‘notice of demand’, allows benefit of Kar Vivad Samadhan Scheme provisions for settlement of...View More

Loan acceptance does not make 'job-worker' a dummy unit; Detergent India relied 

SC upholds CESTAT's findings, 'manufacturer' of "AKAI" Color TV sets on job-work basis, not a dummy unit of assessee merely because of acceptance of loan; CESTAT had observed that since 'job-worker' r...View More

Tests essential 'for' manufacture, allows credit on capital goods, inputs for R&D 

CESTAT allows CENVAT credit on inputs and capital goods used exclusively in Research & Development (R&D) and Quality Control Laboratory, situated inside factory premises for manufacture of 'te...View More

Blank declaration during stock transfer attracts penalty; 'Mens rea' irrelevant; LB ratio reigns 

HC quashes Rajasthan Tax Board decision, penalty imposable on non-filling up of details in declaration form ST-18A during stock transfer of goods, u/s 78(5) of Rajasthan Sales Tax (RST) Act r/w Rule 5...View More

Denies 'Project Imports' benefit to Power Plant not meant for general public 

SC upholds rejection of Project Imports benefit under Chapter Heading 98.01 of Customs Tariff Act, on import of Gas Enginator Generating system with accessories and spares for initial setting-up of Po...View More

Upholds Tribunal order; Appeal dismissed for lack of 'destruction' evidence, not prosecution 

HC dismisses writ, upholds Maharashtra Sales Tax Tribunal order considering assessee's explanation including claim that records destroyed in floods, as being passed on 'merits' and not for 'want of pr...View More