I.  Supreme Court in Baidyanath on Classification of Commodity in Indirect Tax & Res Judicata (Consistency): 

"The primary object of the Excise Act is to raise revenue for which various products are differently classified    in   New     Tariff   Act.

(Click here for analysis) 

(Click here for judgement)

II.  Sale Tax Determinations:  

1. Suretech International :Held equipment for recovery and peak performance of batteries being subject matter of determination, do not form part of “ Renewable energy devices and spare parts” covered under item no. 58 of third schedule to DVAT ACT, 2004" and is taxable under general unspecified items falling u/s 4(1)(e) of DVAT Act 2004 and attract VAT @ 12.5%.

(Click here for judgement) 

2. General Machinery and Merchants Association: In this determination, in context of the question "What is the rate of tax upon Electric Motors and Switch gears/starters which are used as a part of Machinery”, it is held that the subject items do not find any place in any of the schedules of Act, and thus are a general unspecified items falling u/s 4(1)(e) of DVAT Act 2004 and attract VAT @ 12.5%.

(Click here for judgement)

NOTE  :Last date for submission of online application for Multipurpose Empanelment Form (MEF) for the year 2009-2010 is 15-06-2009. ( source : www.meficai.org ) And submission of hard copy of declaration of MEF for the year 2009-2010 to The Director, PD Directorate, ICAI, New Delhi - 110002 is 30-06-2009.