Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Mere entry of the material in form 38/tax invoice as rails ...


Materials Labeled as Rails on Form 38 Don't Automatically Qualify as Defective or Scrap Iron Steel.

July 12, 2014

Case Laws     VAT and Sales Tax     HC

Mere entry of the material in form 38/tax invoice as rails (defective/RE) would not be sufficient and conclusive to hold that the material was actually defective or rejected basis of iron steel and not a waste or a scrap material - HC

View Source

 


 

You may also like:

  1. 100% EOU - Steel scrap cleared into DTA - the nature of the scrap cannot be determined on the basis as to whether it has been sold the actual users or the dealers, as...

  2. Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

  3. Processing of secondary raw materials (steel scrap of difference and variable composition) into blended steel scrap is liable for payment of Central Excise duty - Though...

  4. The appellants imported 251.300 MTs of re-rollable scrap on a high sea sales basis and classified it under CTH 7214 1090 as re-rollable scrap. However, the Department...

  5. Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or...

  6. Exemption from Entry tax - Iron & Steel (MS Angle, MS Channel, MS Plate, MS Beam, etc.) used in expansion of Cent Plan - capital goods or not - the certificate of...

  7. CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the...

  8. Rate of taxability of iron and steel used for execution of works contract - iron and steel to be taxed at 4% - remaining taxable turnover relating to goods other than...

  9. Deduction u/s 80-I - by galvanization iron and steel are not changed and remained iron and steel - Not a manufacturing activity - not entitled for the benefits under...

  10. Benefit of N/N. 21/20102- Cus - denial on the ground that the goods which were imported are “Used Rails” in the guise of “Heavy Material Scrap” - the findings of the...

  11. Rate of tax - Pre-painted Galvanized Steel Metal Sheets - The pre-painting of iron and steel may be for different reasons mainly, to protect the iron and steel from...

  12. Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form...

  13. The case involves the Advance Ruling Authority (AAR) determining the applicability of the Margin Scheme u/r 32(5) of the CGST Rules, 2017 to goods such as used Iron...

  14. Clandestine Removal - melting scrap - excess input output ratio - shortage of finished goods - The said input-output ratio cannot remain fixed due to variable factors...

  15. Tax collected at source (TCS) u/s 206C on sale of scrap - Revenue treated assessee as "defaulter" for non-collection of TCS u/s 206C. Held: Sale categorized into three...

 

Quick Updates:Latest Updates