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
VAT - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Classification - If it had been the intention of the ...


Court affirms no distinction between edible and inedible starch in Entry 118 due to legislative silence.

March 13, 2015

Case Laws     VAT and Sales Tax     HC

Classification - If it had been the intention of the Legislature to distinguish between edible and inedible Starch, the Entry 118 itself would have explicitly said so and therefore when the Legislature itself is silent a meaning or interpretation to a word used in the statute must not be given which the Legislature itself did not intend and did not say in so many words - HC

View Source

 


 

You may also like:

  1. Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

  2. Plaintiff filed suit for recovery of money. Defendant failed to rebut presumption u/s 118 of Negotiable Instruments Act by not proving lack of consideration through...

  3. Classification of goods - rate of tax - “Perfumed Deepam Oil” - The process of addition of perfume to the edible oil or mixture of two or three edible oils converts the...

  4. The High Court confirmed the conviction of the revisionist u/s 138 of the Negotiable Instruments Act. The court held that the presumptions u/ss 118 and 139 are...

  5. Dishonour of cheque case - petitioner-accused failed to deposit the amount despite existence of legally enforceable debt/liability. No evidence led to rebut presumption...

  6. Dishonor of Cheque - legally enforceable debt or not - the accused discharged his burden under Sections 118 and 139 of the N.I.Act to prove that the cheque had not been...

  7. In a case concerning dishonor of cheques u/s 138 of the Negotiable Instruments Act, the Court upheld the conviction and sentence. The accused admitted issuing cheques...

  8. SION - starch slurry - maize - manufacturing of liquid glucose concentrate (food grade) - Recovery of customs duty foregone on the inputs allowed to be imported under 7...

  9. Defendant's dishonored cheque for Rs.3,00,000/- led to legal proceedings where HC upheld trial court's verdict favoring plaintiff. Court found plaintiff's substantive...

  10. Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form...

  11. Classification of modified starch - MSP starches manufactured by the assessee belong to category of native starches of CETH 1103.00 and not modified starches of 3505.90 - AT

  12. The High Court dealt with a case involving the dishonour of a cheque. The accused did not deny her signature on the cheque, triggering the presumption u/ss 118 and 139...

  13. Income tax proceedings against company dissolved / insolvent - Jurisdiction or authority to reopen or assess income for any period prior to the approval of the...

  14. Dishonour of Cheque - Grant of Bail - Mandate to deposit of a minimum of twenty percent of the fine or compensation awarded by the trial court - While acknowledging the...

  15. Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

 

Quick Updates:Latest Updates