Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise -Assessable value – Appellants selling cars on price lower than the cost of production main reason for assessees to sell their cars at a lower price than manufacturing cost was to penetrate market and this constituted extra commercial consideration – Since price charged was not sole consideration, hence, value was to be determined as per valuation rules
Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]
Central Excise Act, 1944
S. 4: Valuation of excisable goods for purpose of charging of duty of excise – Assessable value – Captive consumption – Profit margin – cost of production and notional profit to be added, are to be determined before deciding whether there is any shortfall of duty – Case remanded for fresh decision considering costing principles laid down in Cadbury’s case [Central Excise (Valuation) Rules, 1975, Rule 6(b)(ii)]
Central Excise Act, 1944
S. 3 : Levy of Duty – Various charges recovered from customer
– Part of transaction value [S. 4, 4(3)(d)]
Central Excise Act, 1944
S. 2(f)(i): Manufacture includes any process- Incidental or ancillary to the completion of a manufactured product – “Manufacture” – Process of cold rolling of hot rolled strips – Extended period of limitation [Central Excise Tariff Act, 1985,
S. 11A]
Bombay Sales Tax Act, 1959
S. 25: Registration – Retrospective cancellation of Registration- Rights of purchaser – Registration certificate (RC) of supplier in force at the time of purchase – RC cancelled thereafter with retrospective effect-assessing officer disallowed the resale claim of same goods – Rights of the purchaser are not affected by subsequent cancellation of Registration certificate – Resale claim is allowable
Bombay sales tax Act , 1959
S. 2(11): Dealer – Business – Trust – Sale of books, booklets, pamphlets, photos, stockers and other publications containing the message of Sai Baba – Trust is held to be not dealer – Whether a particular person is a dealer or/and whether he carries on business are the matters to be decided on the facts and circumstances of each case [S. 2(5A), 2(19), 3]
Andhra Pradesh Value Added tax, 2005
S. 4(7): Works Contract – Contractor & Sub-contractor – Only one taxable event in works contract, that is incorporation of goods in the works – tax leviable only once on transfer of property from sub-contractor directly to the employer – No liability of main contractor [Central Sales tax Act, 1956, S. 3, 4, 5, Constitution of India, Art. 366(29A(b)]
Andhra Pradesh General Sales Tax Act , 1957
S. 2(h): Goods – Canned software-Whether goods – meaning of software-when uploaded on physical medium, becomes marketable goods – properties such as capable of being possessed, stored, transferred, transmitted, bought and sold makes such software “goods” [S. 2(n), 5, Constitution of India, Art. 366(12) Customs Act, 1962, S. 12, 14, Indian Electricity Act, 191O, S. 39, Transfer of Property Act 1982, S. 4]
Andhra Pradesh General Sales Tax Act , 1957
S. 3: Levy of a duty in certain sales of electrical energy – Levy of duty under AP/MP Electricity Duty Act-purported to be enacted under entry 53 in List II to the Seventh Schedule to Constitution- State not authorized to levy electricity duty on interState sales of electricity-Sixth Amendment to Constitution
– scope of entries 53 and 54 – Whether electricity is goods – whether interstate sales thereof taxable under CST Act, 1956 [S. 2, 6, Constitution of India Art, 132, 139A, 145, 245, 246,
269, 286, 287, 366, Central Sales Tax Act, 1956, S 3, Indian
Electricity Act, 1910, S. 39]