International Tax Ruling


Eligibility Certificate not pre-requisite for area-based excise benefit; Upholds dismissal on limitation grounds

Gauhati HC upholds CESTAT Kolkata ruling which upheld the rejection of application for fixation of a special rebate/rate of value addition in terms of the notification No. 20/2007-CE&nb...View More

Orders refund of pre-GST security-deposit paid for ‘Transporter’ registration; Costs Officer for malafide action 

Tripura HC slams Superintendent with Rs. 20,000 costs for initiating adverse proceedings u/s 77 of TVAT Act, 2005 against a transporter (Petitioner) after 6–9 years for alleged delivery of goods...View More

DGTR's Final Findings proposing ADD on Chinese Titanium Dioxide vitiated by procedural irregularities; Quashes Notification 

Calcutta HC allows writ petition of India Pain Association challenging the final findings of the DGTR proposing anti-dumping duty on on Titanium Dioxide imported from or originating in China PR, for p...View More

Canned and preserved Pineapple Slices and Tidbits not ‘Fresh Fruits’ for sales tax exemption 

Bombay HC answers the sales tax reference in Revenue’s favour, holding that pineapple slices, pineapple tidbits and fruit cocktail preserved in sugar syrup and packed in vacuum-sealed cans canno...View More

Nestle's 'Nescafe Premix' classifiable as 'Instant Coffee', not powder for making non-alcoholic beverage 

Bombay HC, in the context of Bombay Sales Tax Act, 1959, and against Revenue's favour, upholds Maharashtra Sales Tax Tribunal ruling that Nestle's 'Nescafe Premix' is classifiable under Entry C-II-3, ...View More

IPR transfer, a one-time taxable event; Periodic payments cannot create recurring liability 

CESTAT Chandigarh dismisses Adjudicating Authority’s view that continuous use of IPR and periodic remuneration by recipient constitute recurring taxable events for the service supplier...View More

Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’ 

SC restores Order-in-Original that levied excise duty liability on manufacture of cotton fabric (final product) from grey fabrics (raw input) with aid of electric power; Sets aside CESTAT Ahmedabad ru...View More

Sharbat Rooh Afza not a fruit juice or drink, but a Non-Fruit Syrup” 

Allahabad HC dismisses the trade tax revision of Hamdard (Wakf) Laboratories against the order of Commercial Tax Tribunal which held that the commodity “Sharbat Rooh Afza" is neither fruit juice...View More

Goods transferred from FTWZ to DTA on lease, eligible for IGST exemption 

CAAR Mumbai rules that stored goods supplied from a warehouse in FTWZ unit to a DTA unit under a lease transaction are exempt from IGST under Sr. No. 557B of the Notification No. 50/2017-Customs, whic...View More

No concessional-duty for Tata Autocomp on Lithium-ion-cell imports used in replacement EV battery manufacturing 

CAAR Mumbai rules that Tata Autocomp Gotion Green Solutions (Applicant), which manufactures EV batteries and battery packs from imported lithium-ion cells, is not entitled to concessional duty benefit...View More