Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

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]

✆ Call / WhatsApp at: +91 99117 96707

For more information, 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 ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

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
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • 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
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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
    July 21, 2026   Case Laws Customs
    Aluminium formwork used as concrete shuttering is classified as aluminium structures, not as moulds for concrete articles.
    July 21, 2026   Case Laws Customs
    Customs valuation: proven under-invoicing sustains duty and confiscation, while provisional assessments require lawful finalisation before consequenti...
    July 21, 2026   Case Laws Customs
    Sole or principal use classification placed imported floating seals under machinery-parts heading, defeating extended-period customs consequences.
    July 21, 2026   Case Laws Customs
    Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.
    July 21, 2026   Case Laws Customs
    Semi-manufactured gold classification under Heading 7108 permits conditional ASEAN tariff preference without displacing separate import-policy restric...
    July 21, 2026   Case Laws IBC
    Section 7 insolvency admission proceeds despite unfinalised compromise proposals, settlement talks and pending counterclaims where financial debt and ...
    July 21, 2026   Case Laws IBC
    Proportional disciplinary suspension requires hearings on unrelated assignments; creditor committees retain discretion to replace resolution professio...
    July 21, 2026   Case Laws IBC
    Limitation for insolvency applications defeated proceedings despite valid partner authorisation and advances qualifying as financial debt.
    July 21, 2026   Case Laws Service Tax
    SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approve...
    July 21, 2026   Case Laws Indian Laws
    Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
    July 21, 2026   Case Laws Indian Laws
    Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning ...
    July 20, 2026   Notifications Income Tax
    Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.
    July 20, 2026   Notifications Income Tax
    Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.
    July 20, 2026   Circulars FEMA
    Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.
    July 20, 2026   Case Laws GST
    Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
    July 20, 2026   Case Laws GST
    Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
    July 20, 2026   Case Laws Income Tax
    Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.
    July 20, 2026   Case Laws Income Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
    July 20, 2026   Case Laws Income Tax
    Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
    July 20, 2026   Case Laws Income Tax
    Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
❮
❯
❯❯
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
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
July 21, 2026   Case Laws Customs
Aluminium formwork used as concrete shuttering is classified as aluminium structures, not as moulds for concrete articles.
July 21, 2026   Case Laws Customs
Customs valuation: proven under-invoicing sustains duty and confiscation, while provisional assessments require lawful finalisation before consequential demands.
July 21, 2026   Case Laws Customs
Sole or principal use classification placed imported floating seals under machinery-parts heading, defeating extended-period customs consequences.
July 21, 2026   Case Laws Customs
Roasted nut classification follows specific Chapter 20 entries, while preferential duty depends on establishing prescribed originating status.
July 21, 2026   Case Laws Customs
Semi-manufactured gold classification under Heading 7108 permits conditional ASEAN tariff preference without displacing separate import-policy restrictions.
July 21, 2026   Case Laws IBC
Section 7 insolvency admission proceeds despite unfinalised compromise proposals, settlement talks and pending counterclaims where financial debt and default stand established.
July 21, 2026   Case Laws IBC
Proportional disciplinary suspension requires hearings on unrelated assignments; creditor committees retain discretion to replace resolution professionals.
July 21, 2026   Case Laws IBC
Limitation for insolvency applications defeated proceedings despite valid partner authorisation and advances qualifying as financial debt.
July 21, 2026   Case Laws Service Tax
SEZ service-tax exemption for authorised operations survives procedural refund restrictions, allowing refunds where specified services support approved unit activities.
July 21, 2026   Case Laws Indian Laws
Cheque dishonour presumptions survive cash-loan reporting breaches, while rebuttal requires more than a bare denial of liability.
July 21, 2026   Case Laws Indian Laws
Non-arbitrability of company restructuring disputes requires NCLT adjudication, permitting supervisory intervention and ending arbitration concerning affected companies.
July 20, 2026   Notifications Income Tax
Scientific research approval enables eligible donation treatment, subject to annual reporting compliance and donor certificate requirements.
July 20, 2026   Notifications Income Tax
Capital asset transfer under an approved public sector restructuring plan is notified as not regarded as a taxable transfer.
July 20, 2026   Circulars FEMA
Special Rupee Vostro Accounts enable INR trade settlement and permissible cross-border transactions under consolidated operational instructions.
July 20, 2026   Case Laws GST
Natural justice breach from portal-only notice required restoration of the GST appeal for merits adjudication without further pre-deposit.
July 20, 2026   Case Laws GST
Advance-ruling jurisdiction excludes completed transactions and cannot affirm tax positions already implemented in statutory returns.
July 20, 2026   Case Laws Income Tax
Annual shipping income assessment option challenged alongside separate vessel-wise assessments, with recovery stayed pending writ petition disposal.
July 20, 2026   Case Laws Income Tax
Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
July 20, 2026   Case Laws Income Tax
Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.
July 20, 2026   Case Laws Income Tax
Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › VAT and Sales Tax › 2019 › January, 2019 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
VAT and Sales Tax

Valuation - includibility - deduction on freight and pumping...

Tribunal Wrongly Disallowed Freight and Pumping Charges Deduction, Affecting VAT and Sales Tax Valuation.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

VAT and Sales Tax January 16, 2019 Case Laws HC
Valuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - the delivery is ex-RMC Works - The Tribunal committed a serious error in deciding the questions against the assessee
View Source View

Topics

Acts Income Tax
Next ➔