Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Whether buying of five different items, dispatching the same to ...


Purchasing and delivering items under one invoice for vehicle alignment isn't manufacturing, court rules.

September 5, 2013

Case Laws     Central Excise     AT

Whether buying of five different items, dispatching the same to the customer’s premises under the cover of one invoice and the use of the same in the customer’s premises for checking the alignment of a vehicle would amount to manufacturing activities on the part of the appellant or not - Held No - AT

View Source

 


 

You may also like:

  1. Demand of Motor Vehicle tax based on local price of similar vehicle - in a case where the figures shown in the purchase invoice are not in any manner manipulated, and is...

  2. Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the...

  3. Availment and setting off of Input tax credit (ITC) - purchases of demo vehicles - car dealer - The demo vehicles are purchased all along for further supply with the...

  4. Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no...

  5. The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a...

  6. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

  7. Interpretation of the term “a contract” - TDS applicability under section 51 of the GST Act - no contract or contract of continuous supply - In the first scenario, since...

  8. The appellant failed to prove the genuineness of the purchase transactions, and the goods were received from parties other than those from whom they were shown to have...

  9. Classification of the imported vehicles - Sportsman Forest Tractor - it can accommodate only one person i.e. driver of the vehicle - The vehicles are rightly...

  10. Refund of amount being the fair charges for the consignments - Failure to deliver the export goods within stipulated time frame - Export Consignment through Air - The...

  11. Invocation of proceedings u/s 129 of the CGST/HPGST Act - vehicle number was written wrong in E-way Bill and rightly on invoice issued by the appellant - the mistake of...

  12. The notification introduces amendments to Para 10.08 of Chapter 10 of FTP 2023, outlining two significant provisions: (1) General Authorization for Export of...

  13. Seizure and detention of vehicle - considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles...

  14. Depreciation on vehicles - 50% for half year - Cars purchased by the assessee were ready to use as on the date of purchase i.e. prior to 28th September 2011....

  15. Penalty u/s 271(1)(c) - Bogus purchases - The assessee has only filed the copy of the ledger of the purchases from one-party. But the assessee failed to file the copies...

 

Quick Updates:Latest Updates