Articles by RENGARAJ R.K

Eligibility of refund claim on sales made to 100% EOU

Posted by RENGARAJ R.K 07 January 2015 25662 Views

Whether Refund is eligible to a dealer who makes sales to 100% EOU treating it as Export sales?Introduction: In the recent judgment of Madras High Court in the case of Emerald Stone Export, Pudukottai Vs The Assistant Commissi

Micro Nutrient Mixtures - Whether it is Plant Growth Regulator

Posted by RENGARAJ R.K 20 October 2014 13138 Views

R.K Rengaraj, Advocate, Swamy Associates Micro Nutrient Mixtures -Whether it is Plant Growth Regulator or Other Fertiliser under Central Excise classification? Introduction: The CESTAT, Bangalore has recently held in the case of KPR Fertilizer Ltd V

Bolt from the Blue in the Union Budget - Indirect Taxes

Posted by RENGARAJ R.K 17 July 2014 10869 Views

The much awaited Union Budget for the year 2014-15 has been presented by the Finance Minister, Mr Arun Jaitely in the Parliament. Though there is no chang

GST and the expectation in the Union Budget

Posted by RENGARAJ R.K 23 June 2014 14428 Views

Dear Sir,As required, i am submitting an article titled "GST and the expectation in the Union Budget". This is the need of the hour of the industry as a whole. You have published many of articles. Thanks.r.k rengaraj, advocate GST and

Materials purchased from unregistered dealers for works contract

Posted by RENGARAJ R.K 20 September 2013 16291 Views

Materials purchased from unregistered dealers for works contract is liable to tax u/s 4(4) of the APVAT Act, 2005. Introduction: The Andhra Pradesh Sales Tax & VAT Appellate Tribunal, Hyderabad held recently that materials purchased from unregis

The value of goods supplied or provided free by a service recipient

Posted by RENGARAJ R.K 12 September 2013 59290 Views

The value of goods supplied or provided free by a service recipient under construction of commercial or industrial complex service, do not comprise the Gross amount under Notn.no.15/2004. Landmark judgment. Introduction: In a landm

EJUSDEM GENERIS in taxation matters

Posted by RENGARAJ R.K 04 September 2013 21134 Views

PRINCIPLES OF EJUSDEM GENERIS- NOSCITUR A SOCIIS IN TAXATION LAWS Introduction: Ejusdem generis is a latin maxim which means that where there is a list of words in a statute followed by

Principles of Natural Justice

Posted by RENGARAJ R.K 22 August 2013 22187 Views

PRINCIPLES OF NATURAL JUSTICE- "Audi Alteram Partem" and "nemo judex in causa sua" in Tax matters.Introduction:The principles of natural justice have their roots in two Latin maxims:"Audi alteram partem" and "nemo judex in causa sua". Th

Whether the Commissioner can revise original assessment order u/s 20(3) of the APGST Act?

Posted by RENGARAJ R.K 09 August 2013 14016 Views

Introduction: The Hon'ble High Court of Andhra Pradesh recently held in Agarwal Industries Limited, Hyderabad Vs The Commissioner

Service to self - Is unjust enrichment applicable?- Service Tax

Posted by RENGARAJ R.K 26 July 2013 14604 Views

Respected Editor, You have given recognition to me by publishing my article on 5th of this month which had a hit of more than 3500, and now am submitting an important article on Unjust enrichment based on the CESTAT, Ahmedabad judgment which will be