Indirect Taxes Recent Judgements

CENTRAL EXCISE ACT SECTION 4 VALUATION UNDER CENTRAL EXCISE – TRANSACTION VALUE Clearances of ‘motor vehicles parts’ manufactured by job-worker for use in manufacture of ‘motor vehicles’ by principals, would be valued as per rule 11 and valuation rules 8 and 9 cannot apply thereto –(2015) 57 taxmann.com 299 (SC)   SECTION 5A EXEMPTIONS – …

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