Levy of entry tax - validity of insertion of new entry as ...

Court Rules Branded Sachets of Unmanufactured Tobacco Are Not Agricultural Produce Under KTEG Act for Entry Tax.

November 16, 2019

Case Laws VAT and Sales Tax HC

Levy of entry tax - validity of insertion of new entry as “unmanufactured tobacco in sealed container” - In view of the product sold in sachet under a brand name after subjecting raw tobacco to physical process of cutting, shredding and sizing so as to make it fit for consumption including the process of being packed in a sealed container, the unmanufactured tobacco ceases to be an agricultural produce as defined under the KTEG Act and the dictionary meanings.

View Source

← Previous Next →

Levy of entry tax - validity of insertion of new entry as ...

Court Rules Branded Sachets of Unmanufactured Tobacco Are Not Agricultural Produce Under KTEG Act for Entry Tax.

November 16, 2019

Case Laws VAT and Sales Tax HC

You may also like:

Principles of Estoppel against law - Classification of goods - handmade branded unmanufactured tobacco under the brand name of ‘Rajhans’ - classifiable under CETH...

Cold storage facility for agricultural produce - The appellant is not engaged in the activity of storage of agricultural produce - the benefit as storage of agricultural...

Exemption from Service Tax - Services by way of Renting the Warehouse to store Fruits & Vegetables - the applicant has rented the warehouse to the Lessee for storing...

Levy of GST - Undoubtedly, tobacco leaves are agricultural produce - The services provided by a commission agent for sale or purchase of agricultural produce is having...

Bogus sundry creditors - Whether CIT(A) had clearly violated the provisions of Rule 46A of the Income-tax Rules, 1962, while admitting additional evidence? - The High...

Classification of goods - applicable rate of GST and/ or Compensation Cess - Keer Kokil/Tobacco pre-mixed with lime - Once it is held that the product is 'unmanufactured...

Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular...

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

Determination of the liability to pay Tax - Sales of Aorom Herbal Smokes (regular flavour) - The subject goods find their specific description as ‘cigarettes of tobacco...

The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

Compounded Levy Scheme – Chewing Tobacco and Unmanufactured Tobacco Packing Machines - It is not necessary to pay the entire monthly duty first in a month before...

ITAT determined that income derived from mushroom cultivation qualifies as agricultural income exempt under section 10(1). Following precedent from Inventaa Industries,...

Quick Updates: