TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal Dismissed Upholding VAT Exemption, Customs Duty Denied</h1> <h3>M/s. Kubota Agricultural Machinery India Pvt. Ltd. Versus CC (Sea), Chennai</h3> The appeal was dismissed, and the order of the Commissioner (Appeals) confirming that the goods were exempt from VAT was upheld. Reimbursement of ... Reimbursement of additional duty of Customs - Held that: - Law being that payment of VAT is reimbursable if that is paid, in absence of evidence to show that it is paid, there shall no reimbursement of additional duty of Customs at all. If reimbursement is paid that shall run counter to law - appeal dismissed. The goods were exempt from VAT. Reimbursement of additional duty of Customs is not allowed if VAT payment is not evidenced. The order of the Commissioner (Appeals) was confirmed, and the appeal was dismissed.
TaxTMI 
TaxTMI 
