International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
The dominant issue was whether the Notification dated 20.01.2016 and the amendment inserting the words "other than facilities provided in intensive care unit (ICU)" in the luxury-tax charging provision were merely clarificatory/declaratory, thereby operating retrospectively. The court held that where an amendment elucidates an existing levy, it relates back to the original provision and cannot be treated as prospective. Since the pre-amendment levy covered charges for hospital rooms and allied facilities, the amendment clarified that charges collected from patients admitted in ICU were never intended to be taxed, warranting retroactive exemption for prior assessment years. Consequently, the assessment order and demand notices levying luxury tax on ICU-related charges were quashed and the petition was allowed. - HC
The dominant issue was whether the Notification dated 20.01.2016 and the amendment inserting the words "other than facilities provided in intensive care unit (ICU)" in the luxury-tax charging provision were merely clarificatory/declaratory, thereby operating retrospectively. The court held that where an amendment elucidates an existing levy, it relates back to the original provision and cannot be treated as prospective. Since the pre-amendment levy covered charges for hospital rooms and allied facilities, the amendment clarified that charges collected from patients admitted in ICU were never intended to be taxed, warranting retroactive exemption for prior assessment years. Consequently, the assessment order and demand notices levying luxury tax on ICU-related charges were quashed and the petition was allowed. - HC
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