- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
CBEC clarifies that no Merchant Overtime (MOT) fee would be collected at Cargo Freight Stations (CFSs) exclusively attached to 24x7 ports for services rendered within the CFS; Same would bring MOT collections procedure at par with air side where shipping bills are free; Further, extends 24x7 customs clearance for all bills of entry and not just facilitated bills of entry
Circular No. 4/2017-Cus dated February 16, 2017
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