International Tax Ruling
Off-the-shelf exchange of second-hand repaired compressors with defective ones not ‘sale’ within Sec 2(28) of Bombay Sales Tax Act; Rejects Revenue's contention that such transaction const
...View More HC quashes Sales Tax Commissioner’s re-assessment order invoking suo-moto powers u/s 36(1) of Assam General Sales Tax Act; Commissioner cannot substitute own opinion over conclusion of Assessing
...View More HC dismisses writ petition seeking to restrain Railways from deducting tax at source while making payment against total value of works contract; HC directs assessee to resort to provisions of Sec 47 o
...View More CENVAT credit available on inputs used in making exempt by-product (viz. sulphuric acid); Rejects Revenue’s contention that when two final products emerge out of common inputs, one excisable and
...View More Supreme Court’s 5-Judge Constitution Bench overrules 3-Judge Bench ruling in Kone Elevators Ltd; Manufacture, supply and installation of lifts constitutes “works contract”, not &ldqu
...View More Gujarat State Govt incentive by way of loan at 0.1% simple interest p.a. to Tata Motors Ltd (TML), for Nano car project, does not amount to “refund of VAT”; HC dismisses Public Interest Li
...View More Service tax paid on rented premises hired & given out to job worker not eligible for credit; Job-worker an independent entity working on principle to principle basis with manufacturer, cannot be t
...View More Madras HC orders deposit of 10% of Rs 2400 Cr. tax demand on Nokia India as revenue safeguard, while remanding Tamil Nadu VAT assessment for AY 2009-10 to 2011-12 for fresh consideration; Quashes asse
...View More HC quashes demand, State cannot levy purchase tax on SEZ unit vide subsequent amendment in Gujarat VAT Act, absent any provision giving primacy over State SEZ Act; Sec 22 of Gujarat SEZ Act provides o
...View More CESTAT allows import of branded mobile handsets (Mobiado) carrying IMEI numbers of original manufacturers like Nokia and Samsung; Confiscation and direction of re-export in terms of Commerce Ministry
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