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Bombay High Court Dismisses SEZ Developer's Petition for Octroi Exemption and Refund. State SEZ Policy Exemption Not Enforceable Against Municipal Corporation Without Statutory Amendment.

The petitioner, EON Kharadi Infrastructure Pvt. Ltd., a Special Economic Zone (SEZ) developer, sought exemption from octroi and refund of octroi paid ...

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Supreme Court Upholds Consumer Forum's Order in Favor of Construction Worker in Welfare Scheme Dispute. Token Contribution Under BOCW Act Constitutes Consideration, Making Worker a 'Consumer' Under Consumer Protection Act, 1986.

The Supreme Court of India adjudicated an appeal concerning whether a construction worker registered under the Building and Other Construction Workers...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Dismisses Petitions Challenging Retrospective Amendment to Foreign Trade Policy and Customs Notification. Court Holds That Importers Have No Vested Right in Export Obligation Period and Retrospective Amendment Is Valid to Prevent Misuse of Duty Exemption Scheme.

The Bombay High Court dismissed two writ petitions challenging the validity of Notification No.2(RE 2013)/2009-14 dated 18th April 2013, which retrosp...

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High Court of Karnataka Quashes Road Cess Levy on Sugar Company in Exemption Notification Dispute — Exemption Notification Under Section 8A of Karnataka Sales Tax Act, 1957 Covers Road Cess Under Section 25-B(2) as Cess is a Tax.

The petitioner, M/s. Coromandel Sugars Ltd., a sugar manufacturing company, challenged an order dated 05.08.2014 passed by the Deputy Commissioner of ...

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Bombay High Court Dismisses Appeal in Customs Duty Exemption Case - Cess Under Textile Committees Act Not Part of CVD. Cess under Section 5 of Textile Committees Act, 1963 is not includable in Countervailing Duty under Section 3 of Customs Tariff Act, 1975 for exemption purposes.

The appellant, M/s. Shree Rajasthan Texchem Limited, a manufacturer of yarn, imported capital goods (textile machinery) under bills of entry dated 28t...

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Bombay High Court Dismisses Petition by Textile Committee Challenging Cess Exemption for Yarn from Waste Cotton. Notification under Section 5 of Textile Committee Act, 1963 exempts all textiles manufactured from waste cotton, including yarn.

The Textile Committee, a statutory body under the Textile Committee Act, 1963, filed a writ petition challenging an order of the Textile Committee Ces...

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Bombay High Court Allows Writ Petition Challenging Property Tax Reassessment by Municipal Corporation. Reassessment After 30 Years Without Notice and Hearing Violates Section 154 of the Mumbai Municipal Corporation Act, 1888 and Principles of Natural Justice.

The petitioners, including a co-operative housing society and its members, challenged the reassessment of property tax by the Municipal Corporation of...

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Bombay High Court Dismisses Petition Challenging ESI Act Applicability to Bidi Manufacturer. Definition of Factory Under Section 2(12) ESI Act Includes Premises with Power-Aided Manufacturing Process, Home Workers Are Employees.

The petitioner, M/s. Ramchand Onkarlal Agarwal, a bidi manufacturer in Kamptee, Nagpur, challenged the applicability of the Employees' State Insurance...