taxable goods Archives

High Court’s jurisdiction specifically excluded under Section 35G of Central Excise Act: Jharkhand HC

Jharkhand High Court said that one of the issues involved relates to determination of valuation of excisable goods and/or rate of duty of excisable goods, amongst other things, for the purpose of assessment.

Case Briefs Supreme Court

UP-VAT Act entitles assessee to claim full input tax credit on exempted goods produced as by-products during manufacturing of taxable goods: Supreme Court

The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture