International Tax Ruling


Committee of Commissioners approval sufficient to appeal before Tribunal, against Commissioner (Appeals) order 

HC rules on jurisdiction and authority of Commissioner u/s 35B of Central Excise Act to appeal against Commissioner (Appeals) order before Tribunal; Accepts Revenue contention that Chief Commissioners...View More

Raps Revenue for 'arrogant' approach; Personal hearing must before rejecting credit refund 

HC allows writ, rejection of CENVAT credit refund without affording hearing opportunity to assessee / applicant violates principles of natural justice; Deputy Commissioner dispensed with such requirem...View More

Third Member 'chews' demand on flavoured tobacco; Upholds MRP valuation pre-July 2006 

CESTAT Third Member upholds classification of flavoured “Gopal Zarda” as ‘chewing tobacco’ under Tariff Heading (CTH) 24039910 assessable u/s 4A of Central Excise Act on MRP ba...View More

Records verification / hearing must before rejecting amnesty application; Admonishes Revenue's procedural flaw

HC allows assessee’s writ, application filed under Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2011 cannot be rejected without calling for records / documents or affording personal hearing...View More

Router a 'computer peripheral' taxable as IT product at lower rate of 4% 

HC dismisses Revenue appeal, ‘Router’ a computer peripheral, taxable as Information Technology product @ 4% under Part B of Schedule I to Tamil Nadu VAT Act; Rejects Revenue cont...View More

Works contract non-taxable pre-2006; Taxing goods @ 12.5% instead of 4% too 'far-fetched'

Iron & Steel used in same form in execution of civil works contract, viz. laying pipes and construction of water tanks in villages, taxable @ 4% as ‘declared goods’ u/s 14 of Central S...View More

Raps assessee for judicial process abuse; Denies composition benefit on flats construction 

HC disallows benefit of composition tax to assessee, a contractor / builder, under proviso to Sec 4(7)(d) of Andhra Pradesh VAT Act; Conditions required to attract Sec 4(7)(d) that dealer should be en...View More

Directs appeal before Commissioner, not HC, on CENVAT refund under Industrial Policy 

SC partly allows Hindustan Coca Cola's appeal challenging HC order in respect of recovery of refund already sanctioned under Industrial Policy Resolution, pursuant to Sec 153 of Finance Act, 2003; As ...View More

Tax incentive non-extendable when production stopped in toto; Upholds State Committee's condonation rejection

HC upholds State Level Committee's decision refusing to condone break in production during eligible period under Gujarat Govt’s Sales Tax Incentive Scheme; Such Scheme intends to provide capital...View More

Must interpret 'job-worker' in context of MODVAT Rules to determine credit reversibility

HC allows duty free removal of moulds & dies to ‘job-workers’ as permitted by jurisdictional Commissioner in terms of Rule 57S(8) of erstwhile Central Excise Rules, 1944; Rejects Reven...View More