Design/Drawings Provided By MSIL Were Merely Layout; Therefore, the notional cost is not includable in the assessable value of the final products

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3     EXCISE APPEAL NO. 50650 OF 2024 [Arising out of Order in Original No. 237-303/2022-CE dated 30.12.2022 read with Corrigendum F. No. DGGI/Adj./MET/228/2022 dated 17.05.2023 passed by the Additional Director General (Adjudication) Directorate General of GST Intelligence, New Delhi]   FREUDENBERG-NOK PRIVATE LIMITED ….APPELLANT     Vs.   ADJUDICATION DIRECTORATE GENERAL [...]

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Failure to Submit Form-F Invokes Deemed Interstate Sale Under CST Act

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CENTRAL SALES TAX APPEAL NO. 11 OF  2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – III Joint Commissioner of Sales Tax (Appeal) – III, Mumbai Secretary of Finance,   WITH  CENTRAL SALES TAX APPEAL NO. 12 OF 2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – [...]

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