J.K. Corp. Ltd. vs STO and Anr.
Avoidance of tax-Judicial Review-The petitioner had avoided payment of tax on the freight amount that formed part of the sale price by issuing separate debit notes to the buyers. In a [LexDoc Id : 293757]
Gujarat Cancer and Research Institute vs UOI
Customs duty exemption-Hospital equipments-The petitioner-trust of a cancer research institute was entitled to exemption from customs duty available to hospital equipments as the said trust was [LexDoc Id : 330674]
HC (Gujarat)
2005
Jhoola Refineries Ltd. and Anr. vs UOI and Ors.
Provisional assessment-Assesment at higher rate of duty than claimed by assessee-The assessee had claimed customs duty at a concessional rate. However, the customs authorities seized the goods as they appeared to be assessable at h [LexDoc Id : 303398]
Mahendra Petrochemicals Ltd. vs UOI
Settlement commission-Withdrawal of immunity-The Settlement Commission was justified in withdrawing the immunity granted by it to an assessee to settle its dues within specified/extended time sin [LexDoc Id : 335171]