International Tax Ruling
HC Larger Bench (LB) rules on penalty determination, holds 'mens rea' not relevant / necessary ingredient for penalty imposition for non-declaration of goods in movement u/s 78 of Rajasthan Sales Tax
...View More CESTAT 5 Member Larger Bench rules 3-2 on taxability of service element in composite works contract prior to June 2007; Larger Bench examines whether issue squarely covered by Delhi HC’s G.D. Bu
...View More SC upholds classification of “Ujala Supreme” (fabric whitener) and “Ujala Stiff and Shine” (liquid fabric stiffener) as ‘Acid Violet Paste’ (AVP) and ‘Poly Vi
...View More HC allows assessee’s writ, directs refund of tax paid under protest alongwith interest under Rule 32(2) of Tamil Nadu General Sales Tax Rules, pursuant to Division Bench order; Rejects Revenue c
...View More SC upholds Mumbai CEGAT order, grants refund of 10% countervailing duty (CVD) paid on import of cars to be used as tourist taxis; Interprets Notification No. 64/93-CE, rejects Revenue contention that
...View More CESTAT refers to Third Member, issue of pre-deposit in respect of CENVAT credit availed on inputs, input services and capital goods supplied to contractors for laying pipelines on job-work basis; Acco
...View More HC dismisses writ, upholds customs duty on import of television sets by members of joint family, in terms of Sec 79 of Customs Act r/w Rules 2(iv) and 3 of Baggage Rules, 1993; Rejects assessees&rsquo
...View More HC allows writ, assessee's request to re-open assessment not deniable where 'Form C' and 'Form F' under Central Sales Tax Act produced subsequently; Provisions clearly contemplate giving an opportunit
...View More HC upholds Tribunal order, credit of Additional Excise Duty (AED) paid under Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 cannot be utilised towards payment of duty under Addi
...View More HC dismisses Revenue appeal, allows MODVAT / CENVAT credit on moulds supplied by original equipment manufacturers (OEMs) to manufacture plastic cabinets for television sets during the period 1997-99;
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