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Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri MAT - Agriculture income - sale of tea plant - Since these two items are of agricultural income it should be allowed as deduction while computing income u/s. 115JB being book profit - Tri Re-assessment - No addition is made rather from the records the information available was used for making disallowance - the order of reopening is quashed - Tri Performance incentive paid to employees - tds - the estimated TDS deducted in a bona fide manner as per the settled legal position cannot be faulted with. - Tri Disallowance of expenditure in computing the income under the head capital gains - cost of making the title complete and perfect can be treated as the 'cost of acquisition' falling u/s. 48. - Tri True, genuine and bona fide transactions, even if made below par, the fair market valuation would not have any tax implication, being only undertaken in the normal course of business and in its interest.l - Tri Guilty of willful omission - in the normal course, there would be no reason for the selling dealer to doubt the declaration made by the purchasing dealer, in the Form ST-1 - HC Expression tax due as appearing in section 27(1) has to be read in conjunction with provisions of section 21(3) and interest u/s 27(1) is payable only on the tax due according to the return filed - HC Trade tax on mushroom - mushroom has been excluded from category of fresh fruits and green vegetables. - not exempted - HC The CLB has, under the garb of doing substantial justice, granted extreme directions under Section 402, enabling the Respondents to achieve indirectly a virtual veto right on all issues and the ability to paralyze the functioning of the Company - HC Amalgamation - u/s 391 the C. Govt. & IT Authority do not have any powers to intervene or to be heard on any scheme which is filed seeking sanction of the Court - HC Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC Rejection of the application for registration – Manufacture of cigarettes - No condition regarding issue of licence under IRDA Act by Ministry of Commerce and Industry, before the issue of Central excise registration certificate - refusal of registration is incorrect - Tri Penalty u/s 78 - Changeability of service tax on rent income classifiable under the category of Renting of Immovable Property. - penalty imposed set aside. - Tri    Left Stop Right
Central Sales Tax

The Central Sales Tax (Registration And Turnover) Rules, 1957

No. Title
Short title
 
Definition
 
Verification and signature in the application for registration
 
An application for registration .....................
 
When the notified authority ...........................
 
Manner of keeping the certificate of registration ......................
 
Where a dealer desires the certificate .........................
 
Obtaining of duplicate certificate of registration......
 
Amendment or cancellation of certificate of registration
 
Application for cancellation of the certificate of registration ....................
 
Period of filing returns
 
Declaration and certificates. Manner of issue, maintenance of account and other allied matters
 
Prescription of goods for certain purposes
 
Punishment for breach of any rule.
 
 
 
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