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1. Cenvat credit - bagasse and press mud emerging during crushing of sugar cane and purification of cane juice – no need to maintained separate accounts for the inputs for...

2. Classification of goods - Sugarcane Juice - sugarcane juice is produced by way of crushing of sugarcane and hence not produced by farmer. Also process changes it's form...

3. Late fee levied u/s 234E - delay in furnishing the tax deducted at source statement - Late fee under section 234B cannot be levied for a period up to 01/06/2015. In the...

4. Notification 67/95 - Manufacturing Sugar & Molasses - Molasses used to produce Etyl Alcohol - Paid 8% of the value of clearance of such undenatured ... - AT

5. Applicable GST rate on refined beet and cane sugar - would attract GST @ 5%.

6. Extension of due date of filing return of income for Assessment Year 2015-16 in case of Non-corporate & assessee not covered under tax audit provisions - Upto 31st...

7. CSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act would not be applicable as it was with effect from the assessment...

8. Revision u/s 263 - There was an error in the assessment order passed by the A.O. in not bringing to tax the interest income in the year under consideration under the...

9. Activity of providing harvesting sugar cane and transporting the harvested sugar cane from the farmers' fields to the factory site - No merit in classifying the...

10. Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular...

11. Delay in filing return of income (ITR) - condonation of delay u/s 119 - Refund - the petitioner did submit his return keeping in view Section 139(4) electronically for...

12. Levy of purchase tax - Valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

13. Levy of purchase tax - valuation - The Tribunal is justified in imposing the purchase tax on the Assessee Sugar Mill on the entire purchase price including the...

14. Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is...

15. The sugar cane belongs to the sugar factory in terms of the agreement of sale executed between the farmers and the sugar factory. Therefore, the activity undertaken by...