- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires
Expert Column
 The Doctrine of Promissory Estoppel - Impact on State Industrial Policy & Incentive Schemes in light of SC RulingRajat Bose, Partner, Indirect Tax, Shardul Amarchand Mangaldas & Co. |
 VVF Ltd. decision – In or against public interest?Prakash Shah Partner, PDS Legal, Advocates and Solicitors |
 Stoppage of “Estoppel” – A critical Analysis of SC judgment in VVF IndustriesB.L. Narasimhan, Principal Partner, Lakshmikumaran & Sridharan Attorneys |
 Lucrative Incentive Policies to Attract Investors in Electronic Manufacturing Ecosystem Amidst COVID - 19Saurabh Agarwal, Partner, EY LLP |
 The Kerala Amnesty Scheme – A few Points to PonderDebrup Dutta Choudhuri, Director, Deloitte Haskins & Sells LLP |
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