Rulings ( 7225 results )

HC: Rejects assessee's challenge to 'search' operations but remands matter to consider 'confiscation' afresh

  • In Favour of Both
  • Citation Number : TS-164-HC(ALL)-2019-NT

AAR: Activities creating sanitation awareness relates to environment preservation, exempt as charitable activity

  • In Favour of Not Applicable
  • Citation Number : TS-935-AAR-2018-NT

HC: Directs interim release of vehicle detained on ground of expiry of e-way bill validity

  • In Favour of Petitioner
  • Citation Number : TS-161-HC(UTT)-2019-NT

HC: Directs Revenue to de-seal petitioner’s premises subject to co-operation during search / inspection

  • In Favour of Petitioner
  • Citation Number : TS-160-HC-2019(KAR)-NT

HC: Dismisses writ directing petitioner to avail benefit of extension provided for filing of TRAN-1

  • In Favour of Respondent
  • Citation Number : TS-159-HC-2019(KAR)-NT

HC: Orders release of goods on furnishing security in form of Bank guarantee

  • In Favour of Petitioner
  • Citation Number : TS-158-HC(ALL)-2019-NT

AAR: Rules on taxability of various goods and services supplied by Rajiv Gandhi Centre for Aquaculture

  • In Favour of Respondent
  • Citation Number : TS-146-AAR(TN)-2019-NT

AAR: Testing of Animal Feed / Feed Ingredients' classifiable under Chapter Heading 998346, taxable

  • In Favour of Not Applicable
  • Citation Number : TS-149-AAR-2019-NT

AAR: 'Cattle feed in cake form' classifiable under HSN 23099010, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-933-AAR-2018-NT

AAR: Maida Papad dried in Oven, edible after frying, not ‘namkeen’, exempt

  • In Favour of Not Applicable
  • Citation Number : TS-153-AAR-2019-NT

AAR: Rules on classification of 3 piece Salwar/Chudidar Sets supplied under different models

  • In Favour of Not Applicable
  • Citation Number : TS-150-AAR(TN)-2019-NT

AAR: Requires reversal of ITC proportionate to post purchase/invoice discount offered

  • In Favour of Respondent
  • Citation Number : TS-151-AAR-2019-NT

AAR: Rules on measure of levy in case of ‘Construction service’ involving land transfer

  • In Favour of Not Applicable
  • Citation Number : TS-145-AAR-2019-NT

AAR: Lunch box and water bottle with vacuum insulated properties made of stainless steel and plastic, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-148-AAR-2019-NT

AAR: Holds supply of 'Transport Tank mounted on chassis of customer' classifiable under Heading 7311

  • In Favour of Not Applicable
  • Citation Number : TS-154-AAR-2019-NT

AAR: 90% participation condition relevant for qualification as Govt authority; Patna HC ruling not binding

  • In Favour of Not Applicable
  • Citation Number : TS-135-AAR(GUJ)-2019-NT

AAR: National Dairy Development Board, a ‘financial institution’; Can avail 50% ITC

  • In Favour of Not Applicable
  • Citation Number : TS-155-AAR(GUJ)-2019-NT

AAR: Rules on classification of 'Polyester Viscose Fusing Interlining Woven Fabric' partially coated/covered with plastics

  • In Favour of Not Applicable
  • Citation Number : TS-137-AAR-2019-NT

AAR: Wet Baby Wipes impregnated with perfumes fall under HSN 3307, with soaps under 3401

  • In Favour of Respondent
  • Citation Number : TS-931-AAR(GUJ)-2018-NT

AAR: Classifies Unfried Fryums as ‘Namkeens’ under Tariff 21069099, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-138-AAR-2019-NT