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Gujarat VAT Tribunal Judgment in the case of Essar Steel Ltd V/s State of Gujarat S.A. No. 155 of 2012 dt 15-06-2013
TAXATION / VALUE ADDED TAX

Gujarat VAT Tribunal Judgment in the case of Essar Steel Ltd V/s State of Gujarat S.A. No. 155 of 2012 dt 15-06-2013

As per the provision of section 11(3)(b) – when taxable goods purchased from Gujarat state and used in manufacturing process, And which goods are dispatched outside the state in the course of branch transfer or consignment or to his agent outside the state then the amount of tax credit in respect of a dealer shall … Continue reading

TAX AMENDMENTS
TAXATION

TAX AMENDMENTS

CIT Vs Sikandarkhan N Tunvar Income Tax – Sections 10(20), 40(a)(ia), 43(2), 139(1), 192, 194A, 194C, 200, 201, 271C – Hyden’s rule – Mischief rule – Whether the provisions of Sec 40(a)(ia) cover not only the sums, which are payable as on March 31 of a particular year but also which are payable at any … Continue reading

TAX AMENDMENTS
TAXATION

TAX AMENDMENTS

CCE Vs Parle International Ltd Refund – fact that the amount was not collected as part of the duty by showing in the invoice but was paid under protest during the course of investigation and after the investigation would show that the appellants could not have collected this amount from the customers – from the … Continue reading

TAX AMENDMENTS
TAXATION

TAX AMENDMENTS

Vamini Nitin kumar Shah Vs CST Service Tax – Stay/Dispensation of pre-deposit – Renting of Immovable property service – Rent received by different co-owners of the building – Prima facie, co-owner is individually eligible for small scale exemption under Notification No 6/2005 ST and prima facie case made out for waiver of pre-deposit. -Pre-deposit waived: … Continue reading