VAT exemption/refund for Borlaug Institute of South Asia extended to official purchases and diplomats' personal purchases.
Amendment to the Sixth Schedule of the Delhi Value Added Tax Act, 2004 inserts an entry granting VAT exemption/refund to Borlaug Institute of South Asia (BISA) for official purchases and to personal purchases of its diplomats, enacted under the Commissioner's powers under section 103(2). The relief is subject to a procedural condition imposing a minimum invoice value eligible for refund of Rs. 1500/-.

Double taxation agreement: India-Norway treaty establishes taxing rights, residence and permanent establishment rules with relief mechanisms.
Notification under section 90 directs that the India-Norway Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion shall be given effect in India for fiscal years beginning on or after 1 April 2012. The treaty applies to residents, taxes on income and capital (including similar subsequent taxes), defines residency and permanent establishment rules with specific inclusions and exclusions, allocates taxing rights across income categories (business profits, dividends, interest, royalties, capital gains, employment, offshore activities), prescribes relief methods for elimination of double taxation, and provides mutual agreement, information exchange, collection assistance and limitation of benefits mechanisms.

Form T-1 filing required online after commencement of goods movement under VAT authority; immediate compliance mandated.
Information in Form T-1 must be submitted online within 48 hours after the movement of goods begins, as directed by the Commissioner under the powers conferred by sub section (1) read with sub section (3) of section 70 of the Delhi Value Added Tax Act, 2004, and the notification takes immediate effect making online submission the required mode and the 48 hour timeline the operative reporting obligation.

Refund of CENVAT Credit allowed under rule 5 subject to quarterly claims, procedural filing, and auditor certification.
Refunds of CENVAT credit under rule 5 are allowed subject to prescribed safeguards and limitations: one quarterly claim (two where both goods and services are exported), computation of export and total turnover as per returns and rule 5 provisions, refund capped by the CENVAT balance at quarter end or filing, mandatory debit of the claimed amount from the CENVAT account on claim, and entitlement to re credit any unsanctioned difference; claims must be filed in Form A with specified enclosures including bank realisation certificates and an auditor certificate in Annexure A I.

Commencement of Amendment Act: statutory power used to appoint the date on which the VAT amendment comes into force.
The Lieutenant Governor, exercising the power under sub section (3) of section 1 of the Delhi Value Added Tax (Third Amendment) Act, 2012, issues an executive notification appointing a specified date as the day on which the Amendment Act shall come into force, with the notification issued by the Finance (Revenue 1) Department for publication in the Delhi Gazette.

Commencement of Delhi VAT Amendment Act: government notifies the date when the amendment Act comes into force.
Pursuant to powers under sub section (3) of section 1 of the Delhi Value Added Tax (Second Amendment) Act, 2012, the Lieutenant Governor, by notification issued through the Finance (Revenue 1) Department and published in the Delhi Gazette Extraordinary, appoints a specified date in June 2012 as the day on which the Amendment Act shall come into force, with formal attestation by the Special Secretary (Finance).

Service tax amendment substitutes a section reference to align taxable service provisions, effective from the commencement date.
The Order, issued under the removal-of-difficulty power, comes into force on the first day of July, 2012, and directs that in sub-sections (1) and (2) of section 68 of the Finance Act the figure "66" be substituted by "66B", effectuating a consequential amendment to align cross-references with the newly inserted taxable-services provision.

Electronic filing requirement permits Commissioner to mandate online reconciliation returns and declarations, with hard-copy and fee exemptions.
The amendment authorises the Commissioner to require dealers or classes of dealers to file reconciliation returns electronically while also mandating submission of a hard copy with required declarations or certificates unless exempted; it removes the proviso to rule 7(1) and inserts Rule 8A permitting the Commissioner to require electronic application for declaration or certificate Forms under rule 12 via the Department website, with no fee for downloaded forms.

VAT credit reduction for export sales introduced, changing input tax credit, invoicing, return revision and penalty rules.
The amendments impose a reduction in input tax credit where goods purchased in Delhi are exported by sale under Section 8(1) of the Central Sales Tax Act, 1956, and harmonise export exceptions in Section 10. Taxpayers must revise returns within the year following the tax period and pay any tax shortfall with interest; transitional deadlines are set for certain years. Refund processing is linked to filing prescribed Central Sales Tax forms, the Commissioner may notify invoice numerical series and formats, turnover reporting thresholds and reporting modes are prescribed, penalties and fines are increased, Company Secretaries are added as authorised representatives, and benches for the Tribunal may be constituted by notification.

Exclusion of petrol price increase from VAT base until benefit is passed to consumers and notified by government.
The amendment excludes the increase in petrol price effective from a specified date from the sale price for VAT purposes until the Government notifies otherwise or the price falls below the prior level. Further price increases are not excluded; partial exclusion applies if price declines but stays above the earlier level; and the exclusion applies only after the benefit is passed on to consumers.

Anti-dumping duty corrigendum corrects the producer and exporter names in an earlier customs notification official.
Corrigendum to Notification No. 24/2012 Customs (ADD) amends the named parties by changing "M/s Haining Tianfu Wrap Knitting Co Ltd" to "M/s Haining Tianfu Warp Knitting Co Ltd" as the producer, while confirming "M/s Manna, Korea RP" as the exporter; issued by the Ministry of Finance (Department of Revenue) for Gazette publication.

Anti-dumping duty calculation redefined as difference between specified amount and landed value; tariff classification corrected.
The corrigendum replaces the previous provision of an anti-dumping duty equal to the Table amount with a rule that the anti-dumping duty shall be the difference between the Table amount and the landed value of the imported goods, in the same currency and per the same unit; it also corrects an erroneous tariff classification code in the Table.

Drawback classification updated: tariff item 1302 subdivided to distinguish guar gum from other extracts and specify differential rates.
The Central Government amends the Schedule to Notification No. 68/2011-Customs (N.T.) by substituting the entries for Chapter 13, tariff item 1302, to create separate tariff sub-items including a distinct entry for Guar Gum and a separate entry for other vegetable saps and extracts, thereby providing differentiated drawback treatment under the Drawback Rules, 1995.

Fixation of tariff values updates scheduled US dollar values for palm oils, soybean oil, brass scrap and precious metals.
The Central Board of Excise & Customs, exercising powers under section 14(2) of the Customs Act, 1962, amends Notification No. 36/2001-Customs (N.T.) by substituting TABLE-1 and TABLE-2 to prescribe tariff values in US dollars for specified imports, including crude and refined palm oil and palmolein, crude soyabean oil, brass scrap, poppy seeds, and unit tariff values for gold and silver when particular notification entry benefits are availed.

Exemption for news agency: designation grants tax specification subject to exclusive application of income to news collection and distribution.
The Central Government designates the Press Trust of India Limited as a news agency under clause (22B) of section 10 of the Income-tax Act, specifying it is set up solely for collection and distribution of news. The notification conditions the tax specification on the agency applying or accumulating its income exclusively for collection and distribution of news and on not distributing income to its members.

Extension of time limit to 360 days in rule proviso, changing compliance timeframe under multi state co operative rules.
Amendment to the Multi State Co operative Societies Rules, 2002 substitutes the figures and word "180 days" in the proviso to rule 32(8) with "360 days", under powers conferred by Section 124 of the Act; the Multi State Co operative Societies (Amendment) Rules, 2012 take effect on publication in the Official Gazette.

Customs notification amendment expands exempted export items to include readymade garments, shoes, quilts, carpets and local herbal medicines.
Amendment substitutes, in item (g) of S.No.1 of the principal notification, the words "szaibelyite, goat cashmere, Readymade Garments, Shoes, Quilt/Blankets, Carpets and Local Herbal Medicines" thereby expanding the enumerated goods in that notified entry; the change is made under section 25(1) of the Customs Act, 1962 and incorporated into Notification No. 38/96-Customs as a textual substitution.

Port inclusion: Tondiarpet added to permitted export and import ports under customs notifications, expanding permitted ICD list.
The notification amends numerous customs notifications by substituting the words "Marripalem Village in Taluk of Edlapadu, District Guntur" with "Marripalem Village in Taluk of Edlapadu, District Guntur and Tondiarpet (TNPM), Chennai" in specified conditions or paragraphs, thereby adding Tondiarpet (TNPM), Chennai to the list of permitted ports/ICDs for exports and imports under the cited notifications.

Exemption under Section 10(48): notified foreign oil company allowed income only from a recognised MOU, subject to activity restriction.
Notification designates a specified foreign oil company as a notified foreign company and recognises a particular Memorandum of Understanding as the agreement for income-tax exemption under clause (48), subject to the condition that the foreign company shall not engage in any activity in India other than receipt of income under the recognised agreement; the notification is effective from the start of the relevant fiscal year and applies to the stated assessment year and subsequent years.

No TDS on subsequent software transfer where prior tax was deducted and a PAN-backed declaration is furnished.
No deduction of tax at source applies where software is acquired in a subsequent transfer without modification, prior tax was deducted on an earlier transfer (from a resident or from a non-resident), and the transferee obtains a declaration from the transferor that tax has been deducted together with the transferor's Permanent Account Number.