Home Highlights June 2013 Year 2013 This

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1. Penalty u/s.271CA - “assessee in default” for failure to collect tax at source u/s 206C - running bars on contract / licnece basis - empty bottles can be considered as...

2. Packing materials of the glass bottles - the appellant was manufacturing / producing “Spun Line Crown Cork” used for sealing the glass bottles. With the use of modern...

3. GST on license fee charged by the States for grant of Liquor licences to vendors

4. Whether Mineral water and water sold in sealed Bottles or Containers or otherwise - plastic jar containing 20 litres water has not been sealed by the assessee and it is...

5. Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

6. Violation of import conditions - Import through specified agencies - High seas sale - import of Urea - so long as the purchase of the Urea from the foreign supplier is...

7. BSS - collection of monthly licence fee - sell eatables in the bar and to collect the empty liquor bottles in terms of statutory provisions and license - Appellants will...

8. Manufacturing activity or Packaging Services - activities of bottling, labelling, affixing the hologram stickers and sealing of glass bottles of country liquor - for a...

9. Disallowance of expenditure - Payment of Privilege fees - Nature of expenditure - Exclusive privilege for wholesale trade of Indian made Foreign Liquor & Beer - claim allowed - AT

10. Disposal of seized/confiscated foreign origin liquor

11. Revocation of Customs Broker Licence of the Appellant - levy of penalty - There are no merit in learned Commissioner’s finding that appellant’s representative had not...

12. The appellant (M/s. Sepack) engaged in trading sealing machines manufactured by various independent Decentralized Mother Units (DMUs) during the relevant period. DMUs...

13. This case concerns the classification and duty rate applicable to food preparations sold by the appellant in sealed containers. The Revenue classified the goods under...

14. Valuation - inclusion of the turnover of liquor sold in the petitioner's hotel while computing taxable turnover - the petitioner is not required to include the turnover...

15. Unexplained investment - Treatment to the bottles of liquor - Tribunal treating the bottles of liquor, a consumable article, as a 'valuable article or thing' -...