Input Tax Credit on the capital goods - crushing of stone is manufacturing activity or not. - TNGST - for the purpose of quarrying operations, crushing plants, excavators and front end loaders and its spare parts and accessories are purchased within the State as well as from other States against Form C under the Central Sales Tax Act, 1956.
Declared Goods as specified in section 14 of the Central Sales Tax Act, 1956, except coarse grain . This entry has been substituted as follows vide notification no.209 dated 20-03-08 Declared Goods as specified in section 14 of the Central Sales Tax Act, 1956, except coarse grain and pulses. 41
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at New Delhi on 10-3-2018 - PIB PRESS RELEASE, DATED 10-3-2018 32 - Section 55, read with sections 22 amp 168, of the Central Goods and Services Tax Act, 2017, and rule 17 of the Central Goods and Services tax Rules, 2017 - Refund in certain cases - Processing of refund applications for Unique Identity Number UIN entities - CIRCULAR
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iii Whether in the facts and circumstances of the case, the Applicant is eligible to avail CENVAT credit of Excise duty under the Central Excise Act, 1944 Additional duty of Excise under Sec 31 of the Customs Tariff Act, 1975 paid on parts and spares used for the replacement of the defective ones and Service Tax paid on inspection ...
9. Shri R.K. Jain relied on the decision reported in 80 U.P. Sales Tax 168 Commissioner of Sales Tax v. Rati Ram Harmonium Works, Saharanpur where in regard to Sales Tax Notification, the Allahabad High Court held that a cart employed by the farmers is definitely an agricultural implement as such was covered by the Notification dated 30.3.56.
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