CCE and C vs Concept Pharmaceuticals Ltd.
Reversal of Credit-Appeal-As per the order of the Assessing Officer, it was evident that at the stage where inputs were put in the process for production of exempted products a [LexDoc Id : 340645]
HC (Bombay)
2007
CCE and C vs Goodyear South Asia Tyres Ltd.
Modvat Credit-Applicability-The Supreme Court upheld the CESTAT’s order holding that the respondent could avail Modvat credit on the furnace oil beyond the extent of 10% as presc [LexDoc Id : 340644]
Carlton Industrial Engineers vs CTO and Anr.
Provisional attachment of property-Interests of the revenue -An order for provisional attachment of property was dismissed as the same could be sustained only when the prescribed authority deemed it necessary to [LexDoc Id : 326279]
CCE and C vs Matsyodari Steel and Alloys (P) Ltd.
Cenvat Credit-Short payment of duty-The duty paid by the assessee was short paid due to wrong CENVAT credit claimed during the period of earlier management. However, the differential amo [LexDoc Id : 340643]
HC (Bombay)
2007
R. Gandhi vs State of Tamil Nadu and Ors.
Levy of entry tax-Not compensatory-The 'Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act 1990' was not compensatory in nature since it had been enacted with a view to curb [LexDoc Id : 339014]
HC (Chennai)
2007
Mayilvahanam Marketing vs Additional Sales Tax Officer and Ors.
Purchase tax-PVC pipes from small scale industrial units-A registered dealer who purchased PVC pipes from small scale industrial units for intra-State and inter-State sales, was liable to pay purchase tax ir [LexDoc Id : 333638]
Abdul Vahid vs Deputy Tahsildar and Ors.
Recovery of tax-Liability to pay-The contention of a surety that his liability to pay sales tax had to be fixed after considering the dealer's liability, was without substance since t [LexDoc Id : 333633]
HC (Kerala)
2007
Commissioner of Trade Tax vs Decent Metal Industries
Sales Tax-Lower rate of tax-The lower rate of 04 per cent applicable to iron and steel, was not applicable to L.T. Open clams (A-type) and the same were liable to be taxed at 08 [LexDoc Id : 339022]
