International Tax Ruling


Allows credit distribution of services availed by EOU to DTA unit pre-2012 

CESTAT allows assessee’s Head Office, an Input Service Distributor, to distribute credit of services availed by one unit (an EOU) to another unit in DTA; Rejects Revenue contention that overseas...View More

LB settles metal by-products excisability post - 2008; ‘Manufacture’ & ‘marketability’ tests satisfied

CESTAT LB confirms excise levy on “Aluminium dross and skimmings”, by-products arising in course of manufacture of aluminium / non-ferrous metal products, post May 10, 2008; Twin tests of ...View More

Quashes assessment absent speaking order; Lack of foundation violates natural justice principles 

HC quashes assessment order for lack of reasons / justification for allowing / rejecting deduction claims under Orissa VAT Act; Although Assessing Authority has taken great pains in extracting various...View More

Judges don't make, only discover law; Settles classification issue of medicinal drugs

HC settles classification dispute of ‘Medical Oxygen IP’ and ‘Nitrous Oxide IP’ under Andhra Pradesh VAT Act, they are taxable at lower rate of 4% / 5% as “drugs & me...View More

Imposes penalty on imported goods despite abandonment; Importer's 'non-ownership' plea a fallacy

HC quashes Tribunal order, penalty imposable on importer notwithstanding abandonment & non-filing of Bill of Entry (BoE) for clearance of imported goods; Import made with clear intent to evade dut...View More

Refundable security deposit not exigible to tax on termination of lease

No service tax payable on refund of security deposit on termination of lease / rent agreement, as same not part of “renting of immovable property service”; Assessee’s logic of treati...View More

Explains CST law, rejects Revenue attempt to impose VAT on inter-state sale

Supply of rice by Rice Millers to Food Corporation of India (FCI) outside State in terms of permit issued by Govt. of Pondicherry, in consultation with Civil Supplies authorities in Andhra Pradesh, an...View More

Raps works-contractor for Court process abuse; Refuses lower composition rate absent 'sale' 

HC refuses to grant refund of VAT paid at composite rate of 1.25% u/s 4(7)(d) of Andhra Pradesh VAT Act to assessee, a works contractor; Rejects assessee’s contention that it was infact a sub-co...View More

Quashes CBEC's arbitrary, unreasonable and discriminatory Circular on coconut oil classification

HC quashes CBEC Circular dated June 3, 2009 classifying coconut oil based on packing, as arbitrary, unreasonable and contrary to Sec 37B of Central Excise Act and Art. 14, 19 and 21 of Constitution of...View More

Writ courts cannot decide 'complex' interconnect charges taxability; Issue gravity no exception 

HC refuses to entertain writ petition on taxability of telecom interconnection charges, in light of efficacious alternate appeal remedy available u/s 34 of Kerala General Sales Tax (KGST) Act; Given i...View More