International Tax Ruling
Chapter 87 of Central Excise Tariff Act in para materia with Motor Vehicles Act, CESTAT Larger Bench holds that norms & standards laid down for classification of vehicle under Motor Vehicles Act t
...View More Pre-deposit u/s 35F of Central Excise Act / Sec 129E of Customs Act of adjudged duty or penalty or both, as the case may be, to be mandatorily made at the time of filing appeal itself; Rejects assesse
...View More Bombay HC upholds constitutional validity of Rule 10A of Central Excise Valuation Rules governing valuation of job-worked goods basis ‘transaction value’ of principal manufacturer, holds s
...View More Madras HC dismisses Hotel & Bar Association’s challenge to constitutional validity of levy of sales tax on entire turnover of alcoholic liquor sale at third point in the State, without any s
...View More SC sets aside CESTAT order, upholds inclusion of freight, insurance and unloading charges to arrive at assessable value in terms of Sec 4 of Central Excise Act, where goods delivered at buyers' (Govt
...View More Goods transferred from factory to a depot and subsequently to another depot, to be evaluated at price prevailing at subsequent depot from where goods actually sold, in terms of Rule 7 of Central Excis
...View More SC dismisses assessee’s appeal as devoid of merit, affirms Ahmedabad CESTAT order which refused to waive penalties imposed u/s 77 & 78 of Finance Act for non-payment of tax on Business Auxil
...View More HC condones delay of 29 days in filing appeal by Revenue before CESTAT, such delay being purely 'administrative' in nature; Rejects CESTAT finding that Revenue failed to show ‘sufficient cause&r
...View More SC upholds Kerala HC order, Port Trust liable to tax on sale transactions carried on by it besides statutory functions, as a ‘dealer’ under Kerala General Sales Tax Act (Kerala Act), holds
...View More HC allows assessee’s petitions, ‘White Oats’ declared exempt vide clarification issued by Commissioner under Karnataka VAT Act, 2003, not taxable for period covered by said Clarifica
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