Judgements on Indirect taxation - 2018

4th May, 2018 : Allahabad HC has passed the judgement on the three questions (mixed with questions of facts) which remained after the major issues in a batch of petitions were settled by the Supreme Court relating to vires of the UP Tax on Entry of Goods into Local Areas Act IOL Vs State Of U.P.

3rd May, 2018 : Supreme Court disposes off an appeal for exemption from State entertainment tax without going into the merits  as after GST, there is no entertainment tax. Exemption to be claimed from GST. State of Gujarat Vs Kiran Kumar Rameshbhai Devmani

3rd May, 2018 : Bombay High Court : Commr of Central Excise Mumbai III Vs. CEAT Ltd. 

2nd May, 2018 : UOI Vs Shree Alloys Industries Pvt. Ltd.

1st May 2018 : Calcutta HC : Kamarhati Co Ltd.  Vs. Senior Jt Commr Commercial Taxes Corp Divn : Court sets aside the Revisional Authority saying "the relevant ‘C’ Forms were not available with the petitioners, for no fault of the petitioners, at the time of the passing of the revisional order. Therefore, the petitioners are entitled to have an opportunity to produce the relevant ‘C’ Forms..."

1st May, 2018 : Calcutta HC : Weaverly Jute Mills Pvt. Ltd. Vs. Union of India & anr.

24th April 2018 : Madras HC Metal Weld Electrodes, Chennai Vs. CESTAT, SZB & CCE, Chennai IV : The Hon'ble Court ruled that the pre-deposit order merges with the final order passed by the Tribunal. Hence there is no need to delve into the pre-deposit order. In short, the petitioner's appeal in CESTAT got dismissed for non-compliance and the petition against the pre-deposit order also got dismissed by Court. Tax payers should pay more attention to such avoidable risks!

20th April 2018 : MP HC: Gopal Ent vs. CEST

19th April 2018 : MP HC : Matrix Labs Ltd Vs AC Commercial Tax

18th April 2018 : Madras HC: Indo Shell Mould Vs CESTAT, Chennai & CCE, Coimbatore

17th April, 2018 : MP HC: Pankaj Gupta vs CCE

16th April 2018 :  Supreme Court : CCE Vs Madhan Agro Ind (I) Pvt. Ltd. Dissenting order by Supreme Court - "Parachute Oil" whether "coconut oil" or "Preparation for use in hair" Judges presiding on the classification of “Parachute Oil” have dissented in their conclusion in a judgement dated 13th April, 2018. Consequently, the matter has been referred to the CJI for further decision and orders.The product “Parachute Oil” is packed and marketed in unit containers of upto 2 Lt /500 ml. Two alternative classifications were being considered for the product - whether as “coconut oil” under Chapter Heading 1513 or as “Preparations for use in hair” under Chapter Heading 3305. 

16th April 2018 : Madras HC : Transasia Bio-Medicals Ltd. Vs. UOI & DC Customs 

28th March, 2018 : Punjab & Haryana High Court  : Carpo Power Limited Vs State of Haryana & Ors  “Natural gas” purchase eligible for concessional CST rate under “C” Form even after GST - has held that  the Petitioners will continue to be eligible for concessional CST rate under "C" Forms even after the introduction of GST on all their purchases of "natural gas" from M/s BPCL & M/s IOL in Gujarat.  The Court accordingly directed the respondents' to issue `C’ Forms.