Coral Cosmetics Ltd. vs UOI
Unutilised credit-Amendment – retrospective effect-As per s.37(2)(xviii) of the Central Excise Act 1944, unutilised credit would lapse on the appointed day. As a result, the credit earned by the petiti [LexDoc Id : 341207]
Carbon Crafts (P) Ltd. vs State of U.P. and Anr.
Taxability of Calcined petroleum coke-Derivative of coal not taxable as coal-Calcined petroleum coke imported by the petitioner was not liable to entry tax as 'coal' under the U.P. Tax on Entry of Goods Act 2000, even though th [LexDoc Id : 308883]
CTO vs Juharmal Badri Lal
Penalty on evasion of sales tax-Absence of proper inquiry-Penalty levied on the assessee for alleged evasion of tax was cancelled because the assessing authority had failed to conduct a further inquiry into t [LexDoc Id : 314953]
CCE vs BOC India Ltd.
Modvat Credit-Loss of input by evaporation-The loss of unput by way of evaporation of gases which escaped into the atmosphere during process of filling in oxygen and argon cylinders for medicin [LexDoc Id : 336359]
Century Club vs State of Karnataka and Anr.
Karnataka Luxury tax-Chargeability to clubs-An amendment to the Karnataka Tax on Luxuries (Hotels and lodging houses) Act 1979 to levy luxury tax on clubs, irrespective of the fact whether they [LexDoc Id : 314955]
