Classification of goods - candy, namely “Swad” - classified as ...

Candy "Swad" Tax Classification Dispute: Ayurvedic Medicine at 6% or Confectionery at 10%, Burden of Proof Unmet.

January 4, 2017

Case Laws VAT and Sales Tax HC

Classification of goods - candy, namely “Swad” - classified as Ayurvedic medicine and taxable at 6% or as confectionery item taxable at 10%? - The burden was on the Assessing Officer if according to the AO it was a confectionery item, and it did not lead any evidence or produced any material or evidence to discharge the onus. - HC

View Source

← Previous Next →

Classification of goods - candy, namely “Swad” - classified as ...

Candy "Swad" Tax Classification Dispute: Ayurvedic Medicine at 6% or Confectionery at 10%, Burden of Proof Unmet.

January 4, 2017

Case Laws VAT and Sales Tax HC

You may also like:

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Classification of goods - Smyle Thanda Tel - The product in question is rightly classifiable as ayurvedic medicine

Levy of Sales tax - Hajmola candy - taxable as an Ayurvedic medicine or not - assessee had satisfactorily demonstrated that the product in question was an Ayurvedic...

Classification of goods - rate of tax - Choloromint Herbasol - Happydent White - Chatar Patar - the Revenue-respondent has not led any evidence or produced any material...

HC ruled on tax settlement scheme interpretation regarding admitted versus disputed tax amounts. Settlement Officer erroneously deducted pre-deposit from disputed amount...

Classification - P&P Ayurvedic Medicine or Cosmetics under Chapter 33? - products are used for scalp irritation and loss of hair - primary function of these items is...

Determination of quantum of pre-deposit for filing of appeal - deposit of 10% of the disputed tax amount - The legislative intent as construed from Section 107(6)(b) of...

CESTAT ruled on classification dispute regarding Light Green Float Glass imports. The appellant sought classification under CTI 7005 10 10 of Customs Tariff Act, 1975,...

Classification of goods - different flavours of ‘Halls’ - whether could not be treated as proprietary Ayurvedic medicine - Tribunal failed to examine that the very same...

Classification of goods - Ayurvedic Medicine or Food supplement? - product is marketed through multi level marketing (MLM) - the literature clearly described the product...

Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

The HC held that initiating proceedings against the petitioner alleging violation of Section 6(3)(b) of FEMA Act in 2021 was without jurisdiction. Section 6(3)(b) stood...

Non-compliance with the mandatory pre-deposit before filing of appeal - Section 107(6)(b) of the CGST Act, 2017 - The petitioner shall make the mandatory pre-deposit @...

Classification - Ayurvedic medicines like Neem, Boswellia, Serrata, Ashwagandha, Gymnema, etc. - assessee are right in classifying these products under Tariff Heading...

Quick Updates: