Home Highlights December 2010 Year 2010 This

You may also like:

1. Marketibility/excisability - Milk Crumb - There is no dispute with regard to the shelf life of the product. Shelf life of the product is one of the determinant of the...

2. Corrugation gum made - shelf-life 3 to 4 days - Marketability - burden of proving that a particular product produced by a manufacturer is marketable is on the Department...

3. Inter-mediate product - captive consumption - the sugar syrup in the present case has indeed shelf life therefore, it is marketable - sugar syrup is dutiable - AT

4. Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

5. Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

6. Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the...

7. Excisability/marketibility - radioactive isotope - isotope does not have any shelf-life and the moment it comes into existence, its start decaying and reduces to half of...

8. The odoriferous compound has got a shelf life and capable of being stored/transported/sold and bought by agarbathi industries - it is an excisable product falling under...

9. Scope and validity of policy circular - EPCG Authorisation - The impugned policy circular dated 29.03.2019 is therefore, beyond the jurisdiction of respondent no. 3 as...

10. Reopening of assessment u/s 147 - Bypassing the option to initiate scrutiny assessment u/s 143(3) - The assessment proceedings would cease to be pending either by...

11. Scrutiny assessment u/s 143(3) - issuance of the statutory notice u/s 143(2) - Change in address - The assessee submitted that he changed his address and the new address...

12. Market fee/mandi shulk - Whether ghee is a product of livestock - The majority opinion of the Full Bench of the Andhra Pradesh High Court upheld the validity of the 1994...

13. Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

14. Consideration of Scheme of Compromise or Arrangement - no opportunity was given to Respondent Nos.2 and 3 to explain and clarify their Scheme before Financial Creditors...

15. Availment of CENVAT Credit - Non maintenance of separate account - When it is impossible to comply with the provisions of sub-rule (2) of Rule 6, it would not be...