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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "provisional assessment"
14 result(s) found
Found 14 result(s)
Supreme Court
Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner
25 Feb 2026The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...
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Supreme Court
High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.
28 Apr 2025The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...
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Supreme Court
Supreme Court Quashes Adverse Remarks and Costs Against Tax Officer in UP VAT Act Case Due to Violation of Natural Justice. High Court's Findings on Ex Parte Assessment and Service of Notice Upheld, but Ancillary Strictures and Penalties Set Aside for Lack of Hearing Opportunity.
27 Mar 2022The Supreme Court addressed appeals by a tax officer challenging adverse observations, remarks, and costs imposed by the High Court of Judicature at A...
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Supreme Court
Supreme Court Allows Appeal in Electricity Duty Case Due to Statutory Interpretation. Levy Under Bihar Electricity Duty Act 1948 Not Applicable as Supply Was to Licensee, Not Consumer as Defined Under Sections 2(b) and 2(ee).
24 Sep 2021The appeal arose from a judgment of the Patna High Court dated 18 September 2017, which declined to entertain a writ petition filed by the appellant, ...
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Supreme Court
Supreme Court Dismisses Commissioner of Customs' Appeal Against Tribunal's Order Setting Aside Anti-Dumping Duty Demand. Tribunal Correctly Found Show Cause Notices Lacked Basis for Reclassification and Anti-Dumping Notification Did Not Cover Goods Under Declared Tariff Heading CTH 40021100 Under Customs Tariff Act, 1975.
21 Sep 2021The Supreme Court of India heard civil appeals filed by the Commissioner of Customs, Pune against a judgment of the Customs, Excise & Service Tax Appe...
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Supreme Court
Supreme Court Upholds Validity of Rule 6(4)(m)(i) of Karnataka Sales Tax Rules — Condition of 'Same Form' for Deduction in Works Contracts Not Ultra Vires Section 5B of KST Act. Rule 6(4)(m)(i) read with Explanation III is a deduction provision and does not expand the charging section; it is constitutionally valid.
2 Jul 2019The appellant, M/s Craft Interiors (P) Ltd., is a private limited company engaged in interior decoration. It purchased goods like timber, plaster of p...
Supreme Court
Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.
27 Mar 2019The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...
Supreme Court
Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.
20 Feb 2019The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...
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