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3 results for “reassessment”+ Section 2(22)(e)clear

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Key Topics

Section 112Penalty2

M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM

C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A

reassess, collect and enforce payment of the Central sales tax payable by a dealer as if it was payable under the State Act; this is the first part of Section 9(2). By the second part thereof, these authorities are empowered to exercise the powers they have under the State Act and the provisions of the State Act, including provisions

SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11
Section 11A
Section 4(3)(a)

E of the first Schedule and in relation to cosmetics and toilet preparations as defined in Item No.14-F of that Schedule, includes the conversion of powder into tablets or capsules, the labeling or relabeling of containers intended for consumers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015

e) cost of consumables such as water, electricity, fuel, etc. used in the execution of the works contract the property in which is not transferred in the course of execution of a works contract; and (f) cost of establishment of the contractor to the extent it is relatable to supply of labour and services; (g) other similar expenses relatable