Imported goods - No local sale - No requirement for detention of ...

Imported Goods Not for Local Sale Exempt from Detention at Check Posts for Non-Declaration of Floor Rate Value.

March 4, 2013

Case Laws VAT and Sales Tax HC

Imported goods - No local sale - No requirement for detention of goods at check post for non declaration of value on the basis floor rate fixed by the Commissioner of Commercial Taxes - HC

View Source

← Previous Next →

Imported goods - No local sale - No requirement for detention of ...

Imported Goods Not for Local Sale Exempt from Detention at Check Posts for Non-Declaration of Floor Rate Value.

March 4, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Local sale or sale in the course of import - High Seas Sale - sales of the goods while being in customs bonded warehouse - transfer of the documents of title to the...

Standard Operating Procedure (SOP) at Integrated Check Post (ICP), Raxaul for movement of export/import cargo and transit cargo through Integrated Check Post, Raxaul

Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of...

Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the...

Levy of CST - sales in the course of import or inter-State sales - The High Court was right in observing that once the appellant got released the goods after filing the...

Determination of intra-sale or inter-state sale - When those material documents are evidently showing the Inter State sale, the first respondent, that too being a Check...

Valuation of imported goods - Inclusion of lump sum and periodical patent and technology know how fee paid - The Tribunal analyzed the provisions of Rule 10 (1) (c) of...

Benefit of sales tax exemption - sale price were same from the exempted and non-exempted units - Uniform pricing cannot be a ground to hold that the respondent was...

Inter state sale or local sale - In case of failure to surrender the transit pass at the exit check post, Section 28-B contemplates presumption of sale of goods inside...

Valuation of imported goods - NIDB data cannot be used to enhance the value of imported goods.

Refund of SAD - rejection on the ground that the appellant has neither paid VAT nor CST on the imported goods - When goods imported are otherwise, not fully exempted...

CESTAT ruled against inclusion of 4% running royalty in transaction value of imported goods under Rule 10(1)(c) of Customs Valuation Rules, 2007. The Tribunal found that...

Mis-declaration of goods - import of PLC Splitter Module - Merely because the appellant sought for duty exemption on the belief that the goods imported by him fall...

Levy of tax and interest on sales made by the petitioner - sale in the course of import - resale of goods in Daman - first point of sale - Since the goods in question...

CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

Quick Updates: