Concept of ‘penultimate sale’ – aspects emerging from judicial scrutiny “I’m like a fine wine. I get better with age. The best is yet to come.”To Read More, Please click on the below mentioned...
Judgement Update | Recent judgment of Supreme Court on Advance Authorization Dear Reader, This is to update you on a recent ruling of the Supreme Court in the case of CC vs Pennar Industries. Copy of the judgment has been attached for ready reference.To Read More,...
Tax Alert| Madras High Court holds that generation of fly ash is not manufacturing activity Dear Reader, This is to update you on a recent ruling of the Madras High Court in the case of Mettur Thermal Power Station vs The Central Board of Excise and Customs and The...
Tax Alert | Tax adjustment on account of post sale discount Dear Reader, This is to update you on a recent amendment made under the DVAT Act, 2004 (‘DVAT Act’) by the DVAT (Second Amendment) Act, 2015 (‘Amendment Act’) which came into force on July 15, 2015. Under the...
Judgment update | Rebate of automobile cess eligible as of duty of excise Dear Reader, This is to update you on a recent ruling of the Karnataka High Court in the case of TVS Motor Co. Ltd. vs UOI. In this judgment, the Karnataka High Court held that rebate on...
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