Trust won’t be hit by proviso to sec. 2(15) if it preserves Indian arts and provides opportunities t

IT : Where assessee was collecting, exhibiting and displaying historical and contemporary Indian arts, architecture, craft and textiles and was also involved in preserving old arts, handicrafts and textiles, and gave employments to poor artisan by providing a platform to indigent village artisans to show their skills to general public, assessee's activities were for promotion and preservation of artistic interest in nature of relief to poor and preservation of objects of artistic interest

Department could demand security from VAT dealer if it was managed by a director of another defaulti

CST & VAT : Where department has raised demand for security based on fears that assessee would descend into non-compliance, as assessee was being managed by a director of defaulting company, said demand of security was valid and assessee's plea of hardship and jeopardy to his business is irrelevant

Transportation cost and taxes to be considered to compute market value of goods transferred under se

IT : In order to determine market value of goods for purpose of Explanation to section 80-I(8), incidental expenses such as transportation, octroi and local taxes are to be included to value of cost of goods sold

Commissioner had no powers to issue clarification on definition of capital goods under Tamil Nadu VA

CST & VAT: Where Commissioner issued a clarification to effect that since cranes were neither vehicles nor machinery, they could not be termed as capital goods falling under definition of capital goods under section 2(11), Commissioner had no powers to issue a circular or clarification under Tamil Nadu Value Added Tax Act, 2006

Assessee claiming ST refund via exemption notification is bound to comply with time-limit specified

Service Tax : An assessee claiming exemption/refund of tax paid on services used for export goods under Notification No. 41/2007-ST is bound by time-limit specified in said notification; he cannot claim benefit of general time-limit under section 11B of the Central Excise Act, 1944

SC: Attorney holder of complainant can initiate appeal and depose in proceedings under Negotiable In

Negotiable Instruments Act : Power of attorney holder may be allowed to file, appear and depose for purpose of issue of process for offence punishable under section 138 of NI Act

No withholding tax liability on payment of export commission to NR before withdrawal of Circular No.

IT/ILT : Where CBDT Circular No. 786 dated 7-2-2000 was in force at time of remittance of amount of commission to non-resident agent, assessee was not liable to deduct tax at source on such payment