Levy of import fee on import of rectified spirit - State have ...

VAT and Sales Tax

August 1, 2013

Levy of import fee on import of rectified spirit - State have not been able to justify the impugned levy on rectified spirit on the basis of services provided in lieu thereof - a conflict of the taxing power of the Union and of the States cannot arise - HC

View Source

← Previous Next →

Levy of import fee on import of rectified spirit - State have ...

VAT and Sales Tax

August 1, 2013

You may also like:

Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or...

Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee,...

Classification of rectified spirit - ethyl alcohol and rectified spirit are one and the same - rectified spirit which is not used for human consumption is nothing but...

Management and advisory fees - Business income or income from other sources - AO has not been able to prove that the appellant did not carry out the stated activity of...

Rectified spirit which is not used for human consumption is nothing but Ethyl Alcohol and is finding place in Tariff Item No.22072000

Classification of goods - rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - AT

Cenvat credit - the rectified spirit which is not used for human consumption is nothing but ethyl alcohol and is finding place in tariff item no. 22072000 - credit allowed - AT

Validity of Higher Rate of tax on Rectified Spirit - It cannot be said that the differential rate of tax made by the State is perverse. Specific reasons have been...

Levy of GST - ancillary service provided by a company duly registered under the Companies Act, 2013 which is owned by State Government of Punjab - Transfer fees - such...

Cenvat credit - to state that, the franchise service could not be termed as an input service, for management consultancy is against the spirit of the CENVAT Credit mechanism - AT

Quick Updates: