Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    1919/1994 - 29-09-1994 Income Tax
    Refund should be adjusted against the outstanding demand.
    CIRCULAR NO. 10/94, - 27-09-1994 Companies Law
    Fees for making application for availability of name of new company to Registrar of Companies is raised from Rs. 100 to Rs. 500 with effect from 1-11-...
    F. No. 481/16/94-LC - 23-09-1994 Customs
    Exports - Provision of hanger facility for exporters of leather and silk garments
    Ref. No. 473/43/94-LC - 22-09-1994 Customs
    Stock and Sale facility for imported capital goods, spares consumables
    F. No. 314/l9/94-FTT(Pt.VI) - 22-09-1994 Customs
    Assessment of capital goods at the time of debonding of units working under 100% Export Oriented Units (including Electronics Hardware Technology Park...
    NIL - 21-09-1994 Income Tax
    Interest payments under the Land Acquisition Act, 1894--Deduction of tax at source under section 194A of the Income-tax Act, 1961--Authority responsib...
    62/62/94-CX - 20-09-1994 Central Excise
    Instructions to field formations on the changes brought about in Central Excise Procedure - Regarding
    61/61/94-CX - 20-09-1994 Central Excise
    Central Excise - Submission of quarterly report on adjudication, provisional assessment and RT-12 Returns to the Board - Regarding
    F. No. 528/76/93-Cus.(TU) - 19-09-1994 Customs
    Imports by Hospitals - Eligibility for the benefits of exemption under Notfn. No.l52/94-Cus. (Previously 70/81) - Clarification
    60/60/94-CX - 19-09-1994 Central Excise
    Clarification regarding Rule 57F (2) read with Notification No. 214 / 86 for direct despatch of inputs for processing to job workers-Regarding
    59/59/94-CX - 19-09-1994 Central Excise
    Central Excise - Classification of Prickly Heat Powder whether under Chapter 30 or 33 - Clarification regarding
    58/58/94-CX - 19-09-1994 Central Excise
    Central Excise - Recommendations of Public Accounts Committee (1993-94) (10th Lok Sabha) - 69th Report- Follow up - Regarding
    528/157/93-(TU) - 15-09-1994 Central Excise
    Classification of Heptene and Nonene under the Central Excise Tariff - Regarding
    57/57/94-CX - 14-09-1994 Central Excise
    Stainless steel circles - Classification of
    56/56/94-CX - 14-09-1994 Central Excise
    Whether goods manufactured by SSI manufacturer output of raw materials supplied by another person / manufacturer would be entitled to exemption under ...
    55/55/94-CX - 12-09-1994 Central Excise
    Compounded levy scheme on stainless steel pattis/pattas - Specimen forms - Particulars to be filled up only to the extent applicable to compounded lev...
    CIRCULAR NO. 9/94, - 06-09-1994 Companies Law
    Prohibition on issue of bonus shares out of reserves created by revaluation of fixed assets
    54/54/94-CX - 06-09-1994 Central Excise
    Recommendation of Rekhi Committee-assessment of monthly RT-12 Returns - Regarding
    691/1994 - 05-09-1994 Income Tax
    Effect of the decision of the Supreme Court in ^Distributors (Baroda) Pvt. Ltd. ^v.^ Union of India^ [1985] 155 ITR 120
    53/53/94-CX - 05-09-1994 Central Excise
    Rule 56B - Instructions - Regarding
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
1919/1994 - 29-09-1994 Income Tax
Refund should be adjusted against the outstanding demand.
Show AI Summary
Refund set off against outstanding demand allowed; small refunds may be issued without prior verification but are subject to later recovery.
The Assessing Officer may set off a refund, in lieu of payment, against sums payable by the person after written intimation under Section 245; office procedure directs adjustment of refunds against outstanding demands for other years. The Board allows refunds of Rs. 5000 or less (including consolidated refunds across years) to be issued without prior verification, subject to later verification, recovery action if arrears are found, and maintenance of records of such instances.
CIRCULAR NO. 10/94, - 27-09-1994 Companies Law
Fees for making application for availability of name of new company to Registrar of Companies is raised from Rs. 100 to Rs. 500 with effect from 1-11-1994
Show AI Summary
Fee increase for name availability applications raises statutory filing charge and requires member dissemination of the amendment.
Amendment to Companies (Central Government's) General Rules & Forms, 1956 (Notification No. GSR 697(E), dated 20-9-1994) raises the fee for application for availability of a new company name from Rs. 100 to Rs. 500, effective 1st November 1994, and requires dissemination of the notification to constituent members.
F. No. 481/16/94-LC - 23-09-1994 Customs
Exports - Provision of hanger facility for exporters of leather and silk garments
Show AI Summary
Hanger facility for exporters enables on premises stuffing of garments in airline containers, subject to Customs permission and checks.
A hanger facility allows exporters of leather and silk garments to have airline containers sent to their premises for stuffing garments on hangers, after written permission from the Assistant Collector of Customs (Export) is obtained and copied to the airline; containers are then returned to the air cargo complex for export, with Customs examination and formalities continuing to apply.
Ref. No. 473/43/94-LC - 22-09-1994 Customs
Stock and Sale facility for imported capital goods, spares consumables
Show AI Summary
Warehousing rights allow sale of imported bonded goods to duty-concession licence holders, subject to duty payment and licence compliance.
Amendment permits all imported goods to be warehoused for a minimum of one year and allows transfer of bonded goods to third parties. Sale of imported warehoused capital goods, spares and consumables to duty-exemption or duty-concession licence holders is allowed; the transferee may clear goods from the warehouse only after payment of applicable customs duty and fulfilment of the relevant licensing provisions.
F. No. 314/l9/94-FTT(Pt.VI) - 22-09-1994 Customs
Assessment of capital goods at the time of debonding of units working under 100% Export Oriented Units (including Electronics Hardware Technology Parks / Software Technology Parks Schemes) / Export Processing Zones Schemes - Allowance for depreciation
Show AI Summary
Depreciation allowance for computers cleared on debonding of export-oriented units permits accelerated rates under Exim Policy approval.
Authorises accelerated depreciation for computers cleared on debonding of units under 100% Export Oriented Units, Export Processing Zones and Technology Park Schemes, where clearance is made in accordance with permission under the Exim Policy. The Board, after consultation with the Department of Electronics, prescribes higher quarterly rates across successive years for customs assessment of such capital goods, subject to an overall cap on the total depreciation allowable.
NIL - 21-09-1994 Income Tax
Interest payments under the Land Acquisition Act, 1894--Deduction of tax at source under section 194A of the Income-tax Act, 1961--Authority responsible for deduction--Regarding
Show AI Summary
Tax Deduction at Source responsibility rests with the Land Acquisition Collector; interest on compensation requires TDS and certification.
The Collector (Land Acquisition) or other empowered acquiring authority is responsible for deducting tax at source from the interest component of compensation under the Land Acquisition Act, must pay that tax to the government, deposit the remaining amount with the court for disbursement, and issue the prescribed TDS certificate to the payees; courts are treated as conduits and withholding for statutory TDS, where remitted to government and the net sum deposited, is not necessarily contemptuous.
62/62/94-CX - 20-09-1994 Central Excise
Instructions to field formations on the changes brought about in Central Excise Procedure - Regarding
Show AI Summary
Assessment on invoice value requires expeditious RT 12 verification and monthly reports on Modvat credit use.
The Board requires that RT 12 return assessments be conducted expeditiously and only after verification of duty paying documents for capital goods, reconciliation of accumulated Modvat credit, verification of production using those capital goods, calculation of duty attributable to such production and set off of that duty against accumulated Modvat credit, with initial evaluation and statistical reports on Modvat credit on capital goods submitted within a fortnight and monthly thereafter.
61/61/94-CX - 20-09-1994 Central Excise
Central Excise - Submission of quarterly report on adjudication, provisional assessment and RT-12 Returns to the Board - Regarding
Show AI Summary
Central Excise reporting requirements mandate quarterly submission of adjudication, provisional assessment and RT 12 returns to the Board with disposal targets.
Central Excise mandates quarterly submission of consolidated reports on adjudication, provisional assessment and RT-12 returns to the Board by the fifth day of the month following each quarter, using the prescribed proforma. The Board sets baseline pendency figures and liquidation targets for 1994-95 for cases over one year and RT-12 cases beyond three months, prescribes quarterly disposal minima, and identifies collectorates for special drives. The proforma requires opening and closing pendency and disposals during the quarter and accommodates related circulars and notices.
F. No. 528/76/93-Cus.(TU) - 19-09-1994 Customs
Imports by Hospitals - Eligibility for the benefits of exemption under Notfn. No.l52/94-Cus. (Previously 70/81) - Clarification
Show AI Summary
Research institution exemption: hospitals are ineligible for import duty exemption regardless of research activity, with duty recovery for past clearances.
The research-institution import duty exemption under Notification No.152/94 (formerly 70/81) does not extend to hospitals that render chargeable medical services; an amendment (Notification No.93/94-Cus.) expressly excludes hospitals by inclusive definition effective 1-3-1994, and the exclusion applies regardless of any research activities, with duty recovery directed where the exemption was wrongly granted.
60/60/94-CX - 19-09-1994 Central Excise
Clarification regarding Rule 57F (2) read with Notification No. 214 / 86 for direct despatch of inputs for processing to job workers-Regarding
Show AI Summary
Challan authentication: officer pre-authentication not required; owner must serialise, notify assistant collector and pre-authenticate.
Pre-authentication of challans by a Central Excise Officer is not required; challans for movement of goods to job workers must be serially numbered for each financial year, the serial numbers must be intimated to the Assistant Collector of Central Excise before use, and each challan must be pre-authenticated by the owner or the owner's authorised representative.
59/59/94-CX - 19-09-1994 Central Excise
Central Excise - Classification of Prickly Heat Powder whether under Chapter 30 or 33 - Clarification regarding
Show AI Summary
Classification of prickly heat powder: Board accepts PAC recommendations and issues Section 37 B order rescinding prior circular.
The Board clarifies classification of prickly heat powders, listing Nycil under heading 30.04 and Shower to Shower and Johnsons under heading 33.04, accepts the Parliamentary Accounts Committee's recommendations, and issues a Section 37-B order while rescinding the earlier circular to achieve uniformity in classification of similar excisable products.
58/58/94-CX - 19-09-1994 Central Excise
Central Excise - Recommendations of Public Accounts Committee (1993-94) (10th Lok Sabha) - 69th Report- Follow up - Regarding
Show AI Summary
Exemption for motor vehicle body-building narrowed, prompting expedited resolution of disputed appeals to protect revenue.
The Committee addressed repeated short-levy of excise on motor vehicles resulting from incorrect application of a concessional exemption where bodies were fitted outside the chassis manufacturer's factory; collectors issued protective demands and an appeal was filed to the appellate tribunal, but the Law Ministry advised awaiting that adjudication. The Ministry subsequently amended the notification to restrict exemption where the chassis owner sends chassis for body building on his own account, and the Committee urged prompt resolution and strict implementation to protect revenue.
528/157/93-(TU) - 15-09-1994 Central Excise
Classification of Heptene and Nonene under the Central Excise Tariff - Regarding
Show AI Summary
Tariff classification: heptene and nonene classed as ATF for excise but as naphtha under customs notification.
Chemical tests showed heptene and nonene meet the smoke point and final boiling point specifications for ATF in the Central Excise Tariff, excluding classification as Motor Spirit or Raw Naphtha which require suitability for spark-ignition use. For Central Excise they merit classification as ATF. Under Customs exemption notifications the goods did not match Motor Spirit or Kerosene and initially fell under a residual entry, but following a later notification amendment the goods are classifiable as Naphtha for customs, allowing divergent classification across the two codes.
57/57/94-CX - 14-09-1994 Central Excise
Stainless steel circles - Classification of
Show AI Summary
Tariff classification correction: stainless steel circles heading amended to reflect the intended tariff headings in the corrigendum.
The corrigendum substitutes 72.19 or 72.20 for the incorrectly typed 72.22 in the Table entry to Notification No. 106/94-C.E., thereby correcting the amendment to Notification No. 40/94-C.E. and aligning the Hindi text with the corrected heading for stainless steel circles in the Gazette entry.
56/56/94-CX - 14-09-1994 Central Excise
Whether goods manufactured by SSI manufacturer output of raw materials supplied by another person / manufacturer would be entitled to exemption under Notification No. 1/93-C.E. (NT), dated 28-2-1993
Show AI Summary
Manufacturer status for job workers determines SSI exemption eligibility when raw materials are supplied by another person.
Whether goods made by an SSI unit from raw materials supplied by another person qualify for SSI exemption depends on which party is the manufacturer. If the supplier and job worker are in a principal-to-principal relationship, the job worker will be treated as the actual manufacturer. Determination relies on facts such as financial assistance by the supplier, supplier control over management, and whether the job worker is an independent entity rather than a dummy or agent.
55/55/94-CX - 12-09-1994 Central Excise
Compounded levy scheme on stainless steel pattis/pattas - Specimen forms - Particulars to be filled up only to the extent applicable to compounded levy scheme
Show AI Summary
Compounded levy scheme on stainless steel pattis: prescribed specimen forms must be used but only relevant particulars need be completed.
Compounded levy scheme on stainless steel pattis/pattas requires prescribed specimen forms to be used and completed only to the extent their fields are relevant to the scheme; administratively irrelevant particulars, such as worker counts in certain forms, need not be filled in or insisted upon.
CIRCULAR NO. 9/94, - 06-09-1994 Companies Law
Prohibition on issue of bonus shares out of reserves created by revaluation of fixed assets
Show AI Summary
Prohibition on bonus shares from revaluation reserves: unlisted companies advised not to capitalise revaluation reserves for bonus issues.
The Department advises that existing private, closely held and other unlisted companies should not issue bonus shares out of reserves created by revaluation of fixed assets; bonus issues must be made from free reserves arising from genuine profits or from share premium received in cash, and reserves arising from revaluation of fixed assets cannot be capitalised for bonus issues.
54/54/94-CX - 06-09-1994 Central Excise
Recommendation of Rekhi Committee-assessment of monthly RT-12 Returns - Regarding
Show AI Summary
Approved classification list binding on assessors: Range Officers must follow lists when assessing monthly RT-12 returns.
Superintendents assessing monthly RT-12 returns must apply the approved classification list; inquiries under Rule 173I do not permit review or alteration of that list. The Board directs Range Officers to follow the approved Classification Lists in RT-12 assessments and to notify trade and field formations of this requirement.
691/1994 - 05-09-1994 Income Tax
Effect of the decision of the Supreme Court in ^Distributors (Baroda) Pvt. Ltd. ^v.^ Union of India^ [1985] 155 ITR 120
Show AI Summary
Applicability of administrative circulars: earlier tax circular ceases to apply after a higher-court overruling, altering assessment year treatment.
The circular issued following the earlier Cloth Traders decision ceases to have applicability for any assessment year consequent to the later Supreme Court overruling in Distributors (Baroda), which supplies the controlling legal position for tax assessments and administration.
53/53/94-CX - 05-09-1994 Central Excise
Rule 56B - Instructions - Regarding
Show AI Summary
Rule 56B delegation now vests in Assistant Collectors, replacing previous Collector-only administrative authority over permissions.
Allocation of authority to grant permissions under Rule 56B is shifted from Collectors to Assistant Collectors; a prior position limiting such powers to Collectors has been re examined and revised so that Assistant Collectors will henceforth exercise the permission granting function under the Central Excise procedural framework.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2018 › GST - States - 2018 › This
Back

All Circulars

Telegram Get Daily Updates
GST - States

Processing of refund applications filed by Canteen Stores Department (CSD).

Contents
Summary
Note

Note

-

Bookmark

(New) -

Download

Print

Print

Print Options

Refund entitlement for CSD: invoice-based GST refund procedure and inter-authority payment coordination instituted.
CSD refunds are invoice-based entitlements of fifty per cent of tax on inward supplies made subsequently to unit run canteens or authorized customers and ... Summary

Topics

Acts Income Tax
Next ➔