Cancellation of exemption certificate of 100EOU - PGST / PVAT - ...

Exemption Denied for 100% Export Unit Due to Insufficient Exports in 2000-01 and 2001-02 Under PGST/PVAT.

January 6, 2016

Case Laws VAT and Sales Tax HC

Cancellation of exemption certificate of 100EOU - PGST / PVAT - assessment years 2000-01 and 2001-02, the appellant exported nothing outside India. In the assessment year 2001-02, the appellant exported only 1.68% of its products in the markets outside India. - exemption was rightly denied - HC

View Source

← Previous Next →

Cancellation of exemption certificate of 100EOU - PGST / PVAT - ...

Exemption Denied for 100% Export Unit Due to Insufficient Exports in 2000-01 and 2001-02 Under PGST/PVAT.

January 6, 2016

Case Laws VAT and Sales Tax HC

You may also like:

Demand of Entry Tax - machinery imported by the assessee during the A.Y. 2000-2001, but exported outside the country in the year 2004-2005 - The event of subsequent...

Purchase from 100% EOU and export - 100% EOU are not entitled for export incentives and exemption - Vishesh Krishi Upaj Yojna - the medium of the appellant cannot be...

Amends Notification No. 24/2023-Customs (N.T.) regarding duty credit for goods exported under RoDTEP Scheme. Inserts "or unit in Special Economic Zone" after "Export...

The Circulars like Circular No.74/1999-Cus dated 05.11.1999 as well as the Circular No.31/2000-Cus dated 20.04.2000 could not have restricted or denied the benefit of...

Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods...

100% EOU - Refund of CENVAT Credit - Nexus of input services with export - there can be cases where the input service was for output service A which is domestically sold...

Duty Drawback - re-export - The petitioner would have been entitled to a drawback of either 85% or 70% depending on when the goods were re-exported, if they had paid...

Deemed export - TED refund - Supply of intermediate goods by the DTA unit to 100% EOU unit - When there is an exemption, then, this refund claim was rightly disallowed - HC

Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

Exemption from payment of tax under section 10B - 100% EOU - Scope of term 'Manufacture' - following the judgment of this court in Girnar Industries v. CIT (2009 -TMI -...

Procedural infraction in export of goods - failure to incorporate self-certification on ARE-2 as prescribed in Notification No. 42/2001 - benefit of export allowed - CGOVT

100% EOU - Export obligation - from the unit at Bhimli goods were sent to Chennai unit and it is from Chennai unit that the export was effected - benefit of exemption...

Duty Drawback - whether the petitioner is entitled to duty drawback, confined to customs duty component, against deemed exports, even where it has claimed cenvat credit?...

Procurement of inputs without payment of duty - export of exempted goods - when such Annexure 1 certificate continued to be live and are not cancelled or declared void...

Quick Updates: