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- M. Govindarajan, “CBEC Circulars/Orders/Instructions Relating to Service Tax” (2008) available at http://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=199 (accessed on December 3rd, 2011).
- See T. P. Mukherjee, Commentary on the Customs Act, 1962 I (8th edn., New Delhi: Delhi Law House, 2004) at 1046.
- Available at http://www.financialexpress.com/news/cbeccircularsbindingonexciseofficials/54744/0 (accessed on December 3rd, 2011).
- Commissioner of Customs, Calcutta v. Indian Oil Corporation Ltd. 2004 (165) E.L.T. 257 (S.C.), ¶ 13.
- Ranadey Micronutrients v. Collector of Central Excise 1996 Indlaw SC 204.
- Supra note 5, ¶ 8.
- Supra note 5, ¶ 14
- Uco Bank v. Commissioner of Income Tax, West Bengal 1999 Indlaw SC 107.
- Supra note 8, ¶ 9.
- Bengal Iron Corporation v. C.T.O. 1993 Indlaw SC 883.
- Ibid., ¶ 19
- K.P. Varghese v. Income Tax Officer [1981] 131 ITR 597 (SC).
- Id;
- Supra note 12.
- Supra note 12.
- Supra note 5, ¶ 15.
- Mahavir Aluminium Ltd. v. Collector of Central Excise, Jaipur 1999 Indlaw SC 72.
- Ibid., ¶ 2.
- State of Tamil Nadu v. India Cements Ltd. 2011 Indlaw SC 277.
- Supra note 19, ¶ 23.
- B. N. Gururaj, Guide to the Customs Act: Law, Practice and Procedures II (2nd edn., New Delhi: Wadhwa and Co., Nagpur, 2005) at 1503.
- A. P. Datar, Guide to Central Excise, Law and Practice I (6th edn., New Delhi: Wadhwa and Co., Nagpur, 2010) at 1153.
- Binding Nature of Board Circulars: Still Doubtful (2005), available at http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=1308 (accessed on December 3rd, 2011).
- Navnitlal C. Javeri v. K. K. Sen, Appellate Assistance Commissioner of Income-Tax 1965 SCR (1) 909.
- Ibid. at 927.
- Supra note 8, ¶ 9.
- V. Ramaswami, "Binding Nature of CBDT/CBEC Circulars" 191 Current Tax Reporter 175 (2004) at 177.
- Supra note 22, at 1150-1.
- Supra note 10, ¶ 18.
- Supra note 10, ¶ 18.
- Kirloskar Oil Engines Ltd. v. Union of India 1995 Indlaw SC 1209.
- The Paper Products Ltd. v. Commissioner of Central Excise(1999) 7 SCC 84.
- Id.
- Hindustan Aeronautics Ltd. v. Commissioner of Income Tax, Karnataka-I, Bangalore 2000 Indlaw SC 516.
- Supra note 35.
- Collector of Central Excise, Vadodara v. Dhiren Chemical Industries 2002 (139) ELT 3.
- Collector of Central Excise, Patna v. Usha Martin Industries 1997 (7) S.C.C. 47.
- Supra note 37.
- Collector of Central Excise v. Maruti Foam (P) Ltd. 2004 (92) ECC 498.
- Supra note 4.
- Supra note 4, ¶ 25.
- Supra note 4, ¶ 25.
- Supra note 4, ¶ 25.
- Supra note 4, ¶ 26.
- Supra note 4, ¶ 27.
- Supra note 4, ¶ 28.
- Kalyani Packaging Industry v. Union of India 2004 (168) ELT 145 SC.
- Ibid., ¶ 6
- Supra note 48, ¶ 6
- Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries 2005 Indlaw SC 305, ¶ 2-4.
- Commissioner of Central Excise, Bolpur v. Ratan Melting and Wire Industries 2008 Indlaw SC 1670, ¶ 5.
- Ibid., ¶ 6.
- Commissioner of Central Excise, Mumbai v. Hindoostan Spinning and Weaving Mills Ltd. 2009 Indlaw SC 461.
- I. P. Massey, Administrative Law (7th edn., Lucknow: Eastern Book Company, 2008) at 93.
- B. N. Gururaj, Guide to the Customs Act: Law, Practice and Procedure I (2nd edn, New Delhi: Wadhwa and Co., Nagpur, 2005) at 24-5.
- Supra note 48, ¶ 6.
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