Kent Cables (P) Ltd. vs CTT and Ors.
Refusal to consider application for refund of excess tax on grounds of limitation-Application to be filed within four years of assessee filing return where self-assessment made, Shortened limitation period where assessment completed in other manner or after notice issued by concerned authorities-he tribunal had refused to consider the petitionerís application for refund of excess tax amount saying that it was time barred. On a writ petition, t [LexDoc Id : 433007]
Ricoh India Ltd. vs Commissioner
Application seeking advance ruling in respect of applicable VAT rate on multi-functional printers or machines and their spares and consumables-Onus on manufacturer of machine to show and establish principal or dominant purpose of such machine, Matter not remitted due to lapses on appellantís part, Issue to be examined at stage of assessment or appellate proceedings-The appellant had filed an application under s.84 of the Delhi Value Added Tax Act 2004 seeking advance ruling in respect of applicable VAT rate on th [LexDoc Id : 430065]