Home Highlights April 2016 Year 2016 This

You may also like:

1. Levy of VAT / Sales Tax - Since the the sale of goods has taken place outside the State of Gujarat, the question as to whether or not subjecting the Natural Gas to the...

2. Excisability of lean gas - Natural gas or not - Lean Gas is in fact natural gas and therefore would attract nil duty - SC

3. Manufacture - even though the Natural Gas is transported to the customers premises in compressed form, such process of compression has been done for the purposes of...

4. Classification of goods - Benefit of exemption - the expression “other than” appearing after the words “gaseous hydro carbons” and before the words “natural gas” would...

5. Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of ‘gas cylinders’ - deduction...

6. Additional depredation u/s 32 (1)(iia) - process of delivery of CNG to automobiles at the CNG filling centres - Fulfilment of mandate of manufacture or production -...

7. Levy of duty - manufacture of various gases such as Oxygen, Nitrogen, Argon etc. - gases which were vented out in the atmosphere are exempted from excise duty - duty not...

8. Cenvat Credit of additional duty (SAD) - process / activity on the modems imported - loading of software/software patches on ADSL - whether manufacturing activity or not - AT

9. Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

10. Imposition of entry tax - Importation of natural gas - ‘Sale price' of the goods by importer, inside the local area, cannot be identified as “value of goods“ under Act - HC