Excise Valuation – Cost of Wooden Crates – Section 4 of the Central Excises and Salt Act, 1944 – Packing costs includible unless durable and returnable – Assistant Collector included cost of wooden crates in assessable value of glass sheets – Collector (Appeals) and CEGAT held otherwise – Allahabad High Court reversed, holding crates necessary for marketability ...
Taxation Law - Freedom of Trade and Entry Tax – Constitutional Validity of Haryana Local Area Development Tax Act, 2000 – Article 301 and 304 – Reference to Constitution Bench – Appellants, industrial units in Haryana, challenged levy of entry tax under the Act as violative of Article 301, contending it imposed restriction on inter-state trade and was not protected under Ar...
Taxation Law - Telecommunication Rentals – U.P. Trade Tax – DoT as Dealer – Appeals Allowed – DoT challenged assessment of trade tax on telephone rentals contending it was providing a service and not transferring right to use goods – High Court accepted that view – Supreme Court held: DoT is a “dealer” within Section 2(c)(iv) & (viii), U.P. Trade...
Taxation Law - Valuation under Excise Law – Uniform Pricing and Equalized Freight – Section 4 of Central Excises and Salt Act, 1944 – Tribunal’s View Reversed – The appellant, a manufacturer, included equalized freight in sale price and maintained uniform pricing nationwide – Department added freight cost from factory to depot to assessable value based on amende...
Sales Tax – Anti-Evasion Scheme – Sections 2(6), 11(1) Explanation, 11(5), 11(7)-(8), 11(10)-(12), 14(4) WBST Act, 1994 and Rules 172-174, 188, 189 with Forms 28 & 31 – Upheld – State’s competence under Entry 54 List II to enact incidental safeguards affirmed – Explanation to s.11(1) is a valid rebuttable presumption (Evidence Act s.4) – “Amount ...
Taxation Law - Excise Classification – Banphool Oil – Classification Dispute – Ayurvedic Medicament Confirmed – The issue was whether Banphool Oil should be classified as “perfumed hair oil” under Tariff Item 3305.10 or as an “Ayurvedic Medicament” under Tariff Item 3003.30 – Tribunal’s majority classified the product as Ayurvedic –...
Liquor Trade – Constitutional Validity Of “Import Fee” - Exclusive Privilege – Res Extra Commercium – Article 301 Inapplicable – State Monopoly Upheld – Liquor is res extra commercium and no fundamental right to trade in it – State has absolute privilege to regulate, prohibit or permit trade – Import fee imposed as part of exclusive privilege i...
Bail – Fraudulent Availment of Input Tax Credit under CGST Act – Compliance with BNSS – Bail Order Set Aside – Accused allegedly availed fraudulent ITC of ₹8.27 Cr and ₹8.26 Cr respectively – Petitioner challenged bail granted by CJM, Kamrup (M), Guwahati, based on omission of Section 47 and 48 headings in Arrest Memo and Notice to Relatives – Held: Arrestin...
Tax Law – Constitutional Validity – Article 304(a) – Discriminatory Tax Exemption – Notification issued by State of Rajasthan under Section 8(3) of VAT Act exempting tax on sale of asbestos cement sheets and bricks containing 25% fly ash or more manufactured within the State – Appellants, who manufactured similar goods outside Rajasthan, challenged the notification as...
Service Tax – Export Cargo Handling – Liability – Airports Authority of India claimed exemption on handling of export cargo citing exclusion in definition of “cargo handling service” under Section 65(23), Finance Act, 1994 – Held: Exclusion under “cargo handling service” does not extend to definition of “taxable service” under Section 65(...