- CESTAT : Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’
- HC : Quashes revival of VAT Assessment against Indian Oil- Adani JV citing statutory procedural infractions
- CESTAT : (LB): No mechanism to transition blocked cesses into GST; Cash refund not allowed u/s 142(3)
- SC restores excise demand on Cotton fabrics processed with ‘aid of power’; Allows Revenue’s appeal
- SC : Copy of SC-judgment restoring excise demand on Cotton fabrics manufactured with ‘aid of power’
Tamil Nadu Authority for Clarification and Advance Ruling clarifies that erection of “Green Houses, Net Houses and Tunnels sold along with their accessories” is a kind of “Works Contract” liable to assessment at differential rate / compounding rate based on materials used and nature of contract as the case may be, as dealer may opt to pay tax u/s 5 or 6 of TNVAT Act
ACAAR No 85/2015-15 dated August 13 2015
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