Lark Laboratories India Ltd. vs Commissioner Trade and Taxes and Anr.
Delhi Value Added Tax Act 2004: Limitation on assessment and re-assessment-Effect of substitution of section 34(1)(a), Impugned notices issued beyond limitation period quashed-Whether the notices of default assessment of tax and interest and of assessment of penalty all dated 01 April 2015 were barred by limitation having be [LexDoc Id : 489379]
Ame De Verre (P) Ltd. vs CTT
Import of goods from Italy: Goods related to 'luxury style of living'-Rejection of a commodity from the category of 'Handicrafts' only because it was also an object d'art improper-The fact that 'Baldi' items were imported from Italy was considered by the tribunal and it was observed that the legislature could not have conceivabl [LexDoc Id : 481755]
Commissioner vs A.K. Woollen Industries
Setting aside of penalty under DVAT Act 2004 on ground that rules not yet framed-Proceedings for violation of s.59(1) not dependent on the existence otherwise of rules-The tribunal had set aside the penalty order on the ground that sufficient opportunity had not been provided to justify imposition of mandatory penalt [LexDoc Id : 477981]