Valuation of goods - assessee entitled to retain 75% of sales ...

Case Laws Central Excise

March 1, 2014

Valuation of goods - assessee entitled to retain 75% of sales tax as incentive - w.e.f 1.7.2000 they shall only be entitled to the benefit of the amount “actually paid” to the Department, i.e., 25%. - SC

View Source

← Previous Next →

Valuation of goods - assessee entitled to retain 75% of sales ...

Case Laws Central Excise

March 1, 2014

You may also like:

Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1....

Valuation - Deduction of sales tax - insofar as the period up to 1.7.2000 is concerned, case has to be decided in favour of the assessee and for the period from...

Nature of receipt - sales tax remission benefit derived by the assessee - All the judgments cited before us also lay down the same ratio. Even otherwise subsidy is...

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Valuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the...

Subsidy or not - incentives received under “Atma Nirbhar Gujarat Sahay Yojna” declared by the Gujarat Govt. - The applicant has submitted that after disbursement of loan...

Bogus sale - allegation of unaccounted sale to the petrol pump owners/other industries - the sale price declared by the assessee was accepted by the sales tax department...

Valuation of goods - s.4(1)(b) of CEA, 1944 - Rule 6 of Valuation Rules, 2000 - value of remote control, smart card and software in the value of STB are includible - AT

Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these...

Delayed filling Return of income - Disallowance of deduction u/s.80IA(7) - Since the assessee- HUF was required to get its accounts audited, the case falls in...

Valuation - Section 4 or 4A - manufacture of Powder Hair Dye (PHD) - whether the appellant is required to print/affix MRP on sachets and/or on the mono pack containing...

Penalty u/s 271(1)(c) for furnishing inaccurate particulars of income - adjustment made u/s 92CA - penalty levied u/s 271(1)(c) on the adjustment made u/s 92CA is not...

The High Court examined the challenge to the assessment and demand orders, validity of the show cause notice (SCN), discrepancy in the assessment amount compared to the...

In the case of a detention order u/s 129(3) of the Central Goods and Services Tax Act, 2017, the petitioner challenged the order on the grounds that the goods were meant...

Quick Updates: