VAT AND SERVICE TAX CASES (VST)
VOLUME 58 : PART 1 : ISSUE DATED 15-2-2013
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SUBJECT INDEX TO CASES REPORTED
HIGH COURTS
Advance ruling--See Assessment (AP) P. 79
Airport services--See Service tax (Delhi) P. 51
Appeal--Service tax--Pre-deposit--Natural justice--Writ petition against order by Commissioner (Appeals) waiving condition for entertaining appeals and reducing pre-deposit amount of penalty--Order by Additional Commissioner after considering contentions advanced by petitioners subject-matter of appeal before Commissioner--Merits thereof cannot be gone into--Commissioner's order passed in exercise of discretion cannot be held to be vitiated merely on ground that it was passed without hearing appellant--Petition dismissed--Central Excise Act (1 of 1944), s. 35F, first proviso--Constitution of India, art. 226.--V. Rajagopal v. Commissioner of Customs, Central Excise and Service Tax (AP) P. 24
--See also Writs under Constitution (AP) P. 24
Assessment--Value added tax--Advance ruling--Initiation of assessment proceedings by show-cause notice dated April 17, 2012 and communication by authority of its ruling on May 3, 2012 on application by assessee--Order of assessment dated May 19, 2012 quashed--Andhra Pradesh Value Added Tax Act (5 of 2005), s. 67(3), (4).--Prathista Industries Limited v. Commercial Tax Officer (AP) P. 79
Check-post--Value added tax--Penalty--Evasion of tax--Finding of Tribunal that full sales tax on inter-State sale and no element of tax in Punjab involved, that goods accompanied by proper and genuine documents complete in all respects, transactions made through bank and were recorded in books--Findings not perverse--No substantial question of law--Punjab Value Added Tax Act (8 of 2005), ss. 51(6), 68(2).--State of Punjab v. ABB Limited (P&H) P. 71
Declaration form--See Penalty (Uttarakhand) P. 82
Eligibility certificate--See Exemption (All) P. 90, (Cal) P. 117
Entries in Schedule--Value added tax--Rate of tax--Rectangular gold bars dealt with by assessee-banks--Not gold bullions--Classifiable as semi-manufactured gold taxable at four per cent during relevant period--Kerala Value Added Tax Act, 2003 (30 of 2004), Sch. II, entry 1, Sch. III, entry 4(4) (before amendment with effect from April 1, 2009).--HDFC Bank Ltd. v. Intelligence Officer (IB), Department of Commercial Taxes (Ker) P. 43
--See also Penalty (Ker) P. 43
Evasion of tax--See Check-post (P&H) P. 71
Exemption--Sales tax--Value added tax--Manufacturer--Once eligibility certificate granted, entitlement certificate bound to be issued--Whether process undertaken by dealer is manufacture--Can be determined at time of assessment--Assessments for earlier years on basis that process undertaken by dealer is manufacture--Orders becoming final--No remand for determination of question--Direction to issue entitlement certificate--Period of exemption rescheduled owing to inaction of Department--Bombay Sales Tax Act (51 of 1959)--Maharashtra Value Added Tax Act, 2002 (9 of 2005), s. 89--Maharashtra Value Added Tax Rules, 2005, r. 83--Package Scheme of Incentives, 1993.--Tata Steel Processing and Distribution Limited v. State of Maharashtra (Bom) P. 60
--Trade tax--Eligibility certificate--Unit registered under Factories Act after date of application for grant of eligibility certificate--Authorities cannot reduce or curtail statutory period of exemption--U. P. Trade Tax Act (15 of 1948), s. 4A--Indian Factories Act (63 of 1948).--Parmshwar Quality Rice Mill v. Commissioner of Trade Tax (All) P. 90
--Value added tax--Industrial units--Eligibility certificate--Terms and conditions of eligibility certificate and relevant provisions not violated by expanded unit--Benefit of remission granted to it cannot be withdrawn on ground of closure of original unit--West Bengal Sales Tax Act (49 of 1994), ss. 40, 41--West Bengal Sales Tax Rules, 1995, rr. 146, 147, 148, 149, 150 151--West Bengal Value Added Tax Act (37 of 2003), s. 118--West Bengal Value Added Tax Rules, 2005, rr. 165(9)(c), 177, 184, 185, 186, 187.--State of West Bengal v. Supreme Industries Limited (Cal) P. 117
--See also Penalty (Mad) P. 86
High Court--See Writs under Constitution (AP) P. 24
Importer--See Penalty (Uttarakhand) P. 82
Manufacture--Value added tax--Definition--Process having impact on identity, nature and character of goods--Conversion of non-commercial underground raw water into packaged drinking water--Not "manufacture"--Assam Value Added Tax Act, 2003 (8 of 2005), s. 2(30)--Assam General Sales Tax Act (12 of 1993), s. 2(22).--N. E. Packaged Drinking Water Manufacturer's Association v. State of Assam (Gauhati) P. 1
--See also Exemption (Bom) P. 60
Manufacturer--See Exemption (Bom) P. 60
Natural justice--See Appeal (AP) P. 24, Registration certificate (Mad) P. 58
Penalty--Trade tax--Import--Goods accompanied by road challan but declaration in form XXXI found blank--No evidence to show that declaration form meant only for goods in question--Levy of penalty proper--U. P. Trade Tax Act (15 of 1948), s. 28A--U. P. Trade Tax Rules, 1948, rr. 12, 83.--Sarva Shri Rama Dairy Products Limited v. Commissioner, Commercial Tax (Uttarakhand) P. 82
--Value added tax--Entries in Schedule--Rate of tax--Misclassification of item--On facts no deliberate attempt by assessee to evade payment of tax--Order imposing penalty quashed--Kerala Value Added Tax Act, 2003 (30 of 2004), s. 67(1).--HDFC Bank Ltd. v. Intelligence Officer (IB), Department of Commercial Taxes (Ker) P. 43
--Wilful non-disclosure of turnover--Sale was shown in bill of lading and exemption claimed in respect of high seas sales--Exemption disallowed--Not a case of wilful non-disclosure of turnover--Penalty not leviable--Tamil Nadu General Sales Tax Act (1 of 1959), s. 16(2).--Plastic Processors v. State of Tamil Nadu (Mad) P. 86
--See also Check-post (P&H) P. 71
Rate of tax--See Entries in Schedule (Ker) P. 43, Penalty (Ker) P. 43
Registered dealer--See Registration certificate (Mad) P. 58
Registration certificate--Value added tax--Cancellation of--Natural justice--Order cancelling certificate retrospectively--Failure to give opportunity of personal hearing to assessee--No power to authority to cancel registration retrospectively--Order set aside--Tamil Nadu Value Added Tax Act (32 of 2006), s. 39(15).--F. K. M. Steels v. Assistant Commissioner (CT) (Mad) P. 58
Renting of immovable property--See Service tax (Delhi) P. 51
Sales tax authorities--See State Government (All) P. 99
Search and seizure--Value added tax--Import of goods--To be accompanied by proper and genuine documents--Meaning of "proper and genuine documents"--Quantity, measure and value should be properly stated--Failure to declare true value of goods--Documents not "proper"--Seizure on ground value of goods understated--Writ petition--Dealer relegated to statutory remedy--U. P. Value Added Tax Act (5 of 2008), ss. 48(7), 50(1), (4), (5), 55, 57(4).--Shiv Shakti Trading Co. v. State of U. P. (All) P. 29
--See also Writs under Constitution (All) P. 29
Service tax--Airport services--Renting of immovable property--Space rented/licensed in airport premises for housing of duty-free shop--Order demanding tax on lease rental payable to Airports Authority of India till period prior to 1-6-2007 quashed--For period thereafter assessees to join proceedings in appeal by Airports Authority of India against assessment order holding it liable--Finance Act (32 of 1994), s. 65(105)(zzm)--Circular No. 80/10/2004-ST, dated 17-9-2004.--Flemingo Duty Shops P. Ltd. v. Union of India (Delhi) P. 51
--See also Appeal (AP) P. 24
State Government--Trade tax--Sales tax authorities--Works contract--Colouring, printing, bleaching, washing and dyeing of gray cloth--Order dated October 7, 2005, by State Government that no liability on processing of gray cloth as dyes and chemicals consumed and not transferred--On representation by assessee's association also--Binding on authorities--Order dated September 29, 2007, imposing tax on dyes and chemicals used by assessee in processing of gray cloth--Quashed--U. P. Trade Tax Act (15 of 1948).--Super Fine Processors Pvt. Ltd. v. State of U. P. (All) P. 99
Value added tax--See Assessment (AP) P. 79, Check-post (P&H) P. 71, Entries in Schedule (Ker) P. 43, Exemption (Bom) P. 60, (Cal) P. 117, Manufacture (Gauhati) P. 1, Penalty (Ker) P. 43, Registration certificate (Mad) P. 58, Search and seizure (All) P. 29
Words and phrases--"Proper and genuine documents", meaning of--Shiv Shakti Trading Co. v. State of U. P. (All) P. 29
Works contract--See State Government (All) P. 99
Writs under Constitution--Alternative remedy--Writ petition against order imposing tax on dyes and chemicals consumed in process applied to gray cloth--Question of law involved--Petition maintainable.--Super Fine Processors Pvt. Ltd. v. State of U. P. (All) P. 99
--High Court--Appeal--Order challenged subject-matter of appeal before statutory authority--Court cannot go into merits of order--Constitution of India, art. 226.--V. Rajagopal v. Commissioner of Customs, Central Excise and Service Tax (AP) P. 24
--Seizure of goods--Availability of alternate remedy--Writ will not issue--Constitution of India, art. 226.--Shiv Shakti Trading Co. v. State of U. P. (All) P. 29
--See also Appeal (AP) P. 24, Search and seizure (All) P. 29
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
Cargo handling service--See Service tax (CESTAT--New Delhi) P. 9
Cenvat credit--Service tax--Input service--Manufacturer of finished goods--Stock broker's service for disposal of shares held by it in another company--That shares sold for accomplishing a purpose integrally connected with business not established--Manufacturer not entitled to avail of credit of tax on stock broker's service--Cenvat Credit Rules, 2004, r. 2(l).--United Telecom Limited v. Commissioner of Central Excise (CESTAT--Bang) P. 17
--Service tax--Input services--Goods transport agency services--Sales by assessee-manufacturer on f.o.r. basis--Invoices raised by assessee indicating cost of final product, adopted by assessee as assessable value, constituting all expenses incurred up to buyers' premises--No separate realisation towards freight and insurances--Assessee owner of goods up to place of delivery, i.e., buyers' premises--Conditions laid down by Board's circular fulfilled--Goods transport agency services so rendered to be treated as inputs services--Assessee entitled to avail of credit of tax thereon--Cenvat Credit Rules, 2004, r. 2(l) (after amendment with effect from April 1, 2008)--Board's Circular No. 97/6/2007-ST, dated August 23, 2007.--Pooja Forge Lab v. Commissioner of Central Excise (CESTAT--New Delhi) P. 75
Commercial training and coaching service--See Service tax (CESTAT--Mum) P. 55
Exemption--See Service tax (CESTAT--Mum) P. 55
Goods transport service--See Cenvat credit (CESTAT--New Delhi) P. 75
Input service--See Cenvat credit (CESTAT--Bang) 17, (CESTAT--New Delhi) 75
Manufacturer--See Cenvat credit (CESTAT--Bang) P. 17
Service tax--Activities of mining for excavation of bauxite ore, loading into trucks at stock yards, transportation by road and unloading at specified area--No significant component of cargo handling other than transportation in contract with parties--Recipient already paid tax on transportation component under services of transportation--Demand of service tax under category of cargo handling service--Not justified--Finance Act (32 of 1994).--R. K. Transport Company v. Commissioner of Central Excise (CESTAT--New Delhi) P. 9
--Commercial training and coaching service--Taxable value--Exemption--"Standard text books"--Service provider supplying to students study material of another entity sold to it--Study materials exempt--Finance Act (32 of 1994), s. 93--Notification 12/2003-S.T. dated June 20, 2003.--Chate Coaching Classes Pvt. Ltd. v. Commissioner of Central Excise (CESTAT--Mum) P. 55
--Turnkey contracts can be vivisected for purpose of levy of tax.--R. K. Transport Company v. Commissioner of Central Excise (CESTAT--New Delhi) P. 9
--See also Cenvat credit (CESTAT--Bang) 17, (CESTAT--New Delhi) 75
Stock broker's service--See Cenvat credit (CESTAT--Bang) P. 17
WEST BENGAL TAXATION TRIBUNAL
Eligibility certificate--See Exemption (WBTT) P. 109
Exemption--Value added tax--Industrial units--Eligibility certificate--Expanded unit of existing unit (first industrial unit) set up at Salt Lake by assessee set up in Durgapur and eligibility certificate obtained for remission of tax for 15 years with effect from January 30, 2001--Existing unit at Salt Lake starting commercial production on July 1, 1993 and expanded unit at Durgapur on October 3, 2000--First industrial unit (existing unit), first expanded unit, and second expanded unit all set up in Salt Lake closed in April 2006 due to objection raised by WBEIDC Ltd. and State Government for reasons beyond assessee's control--Durgapur unit fulfilling conditions for eligibility--Rejection of application for renewal of eligibility certificate granted to unit in Durgapur for period from April 1, 2006 to March 31, 2007 on ground existing unit closed on April 1, 2006--Not justified in absence of provision disentitling expanded unit to benefit of remission on closure of original unit--Bengal Finance (Sales Tax) Act (6 of 1941), s. 10F--West Bengal Sales Tax Act (49 of 1994), s. 40(12), Expln. (b), (c)--West Bengal Value Added Tax Act (37 of 2003), ss. 116, 118(1)(c)--West Bengal Value Added Tax Rules, 2005, r. 165(9)(c).--Supreme Industries Ltd. v. Joint Commissioner of Sales Tax (WBTT) P. 109
Value added tax--See Exemption (WBTT) P. 109
GOODS AND SERVICE TAX REPORTS (GSTR)
Volume 18 Part 7 (Issue dated 18-2-2013)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
HIGH COURTS
Central Board of Excise and Customs --Circulars--Cannot override statutory provisions-- KSJ Metal Impex P. Ltd. v. Under Secretary (Customs) (Mad) . . . 497
Customs duty --Anti-dumping duty--Refund of excess anti-dumping duty--Payment of provisional anti-dumping duty subject to finalisation in terms of section 9A(2)(b)--Refund of excess duty paid automatic after final order passed--Department cannot insist on importer filing appeal to appellate authority or direct importer to approach appropriate authority for reassessment of order--Customs Tariff Act, 1975, s. 9A(2)--Notifications Nos. 52/2006-Customs, dated 31-05-2006 and 121/2006-Customs, dated 26-12-2006-- Enterprise International Ltd. v. Commissioner of Customs (Mad) . . . 506
----Appeal--Appeal to High Court--Condonation of delay in filing--Provisions of Code of Civil Procedure applicable to appeals filed under 1962 Act--Court has authority to condone delay--Appeal filed within statutory period in wrong forum--Delay of 705 days condoned--Code of Civil Procedure, 1908--Customs Act, 1962, s. 130-- Neptune Trade Links P. Ltd. v. Commissioner of Customs (Ker) . . . 529
----Appeal--Appeal to High Court--Condonation of delay--Assessee pursuing remedy before wrong forum--Assessee filing appeal before jurisdictional High Court without pleading that wrong forum pursued with due diligence under bona fide belief that it had jurisdiction--Delay of 697 days in filing appeal not sufficiently explained--Appeal barred by limitation--Application for condonation of delay dismissed--Customs Act, 1962--Limitation Act, 1963, s. 14-- Neeraj Jhanji v. Commissioner of Customs and Central Excise (All) . . . 539
----Delayed payment of duty--Interest--Duty entitlement pass book scheme--Bogus and forged duty entitlement pass book credit purchased through telegraphic release advice--Department not verifying genuineness of telegraphic release advice before adjusting duty credit--Mistake committed by Department cannot be encashed by avoiding mandatory statutory interest--Admission of liability to pay duty--Department justified in demanding interest for delayed payment--Customs Act, 1962, s. 28AB-- Neptune Trade Links P. Ltd. v. Commissioner of Customs (Ker) . . . 529
----Refund--Interest on delayed refund--Provision in Act for payment of interest on delayed refunds--Authority cannot override provisions by circular and deny right granted--Paragraph 4.3 of circular contrary to statute and inappropriate--To be quashed--Customs Act, 1962, ss. 25(1), 27, 27A--Customs Tariff Act, 1975, s. 3(8)--Circular No. 6/2008-Customs, dated 28-4-2008.-- KSJ Metal Impex P. Ltd. v. Under Secretary (Customs) (Mad) . . . 497
----Settlement of cases--Immunity from payment of interest--Delay of 11 months in payment of duty after knowing duty liability--Discretion of Settlement Commission to pass appropriate order levying interest--Order cannot be dissected and challenged in part--Court in writ jurisdiction cannot go into merits of discretion exercised by Settlement Commission--Levy of interest justified--Customs Act, 1962--Constitution of India, art. 226-- Seven Seas Petroleum P. Ltd. v. Customs and Central Excise Settlement Commission (Mad) . . . 517
Excise duty --Delayed payment of duty--Penalty and interest--No allegations of fraud, collusion, wilful misstatement or suppression of fact or contravention of any law with intent to evade payment of duty--Interest and penalty cannot be imposed--Subsequent amendment removing requirement that short-payment of duty should be by reason of fraud, misstatement, collusion, etc., prospectively--Not retrospective--Central Excise Act, 1944, ss. 11AC, 11AB--Central Excise Rules, 1944, r. 173(Q)-- CCE and Customs v. Nirmala Dyechem (Guj) . . . 525
----Manufacture--Test of marketability--Manufacture of pre-recorded discs--Blank pre-recorded compact discs/video compact discs/digital versatile discs not coming into existence at intermediate stage during manufacturing of pre-recorded discs--Burden on Department to prove marketability of goods--Marketability of such goods not established--Goods not exigible to duty--Central Excise Act, 1944-- Siddharth Optical Disc P. Ltd. v. Union of India (Delhi) . . . 468
----Rebate of duty--Recovery of excess rebate--Amount claimed from merchant-exporter less than amount collected by merchant-exporter from overseas buyers--No allegation of grant of rebate on ground of fraud, collusion, misstatement, suppression of fact or contravention of provisions of Act or Rules--Extended period of limitation cannot be invoked--Rebate claimed on payment of excess duty--Situation revenue neutral--Order for recovery set aside--Central Excise Act, 1944-- Choice Laboratories Ltd. v. Union of India through Joint Secretary (Guj) . . . 492
----Small-scale industries--Exemption--Holding and subsidiary companies--Clubbing of clearance--Department to establish existence of mutuality of interest or flow-back of funds--No allegation of existence of mutuality of interest or flow-back of funds--Department cannot pursue such line of reasoning--Notification No. 175/1986, dated 1-3-1986--Notification No. 1/1993, dated 28-2-1993-- CCE and Customs v. Catalco Chemicals P. Ltd. (Guj) . . . 534
----Writ--Maintainability--Existence of alternative remedy--Not bar against exercise of jurisdiction under article 226--Alternative remedy not efficacious--Writ petition maintainable--Constitution of India, art. 226-- Siddharth Optical Disc P. Ltd. v. Union of India (Delhi) . . . 468
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
Excise duty --Classification of goods--Fabric bleach--Classifiable under Heading 3402.90--Central Excise Tariff Act, 1985, Heading 3402.90-- CCE v. Nirmala Dyechem (Ahmedabad) . . . 522
----Penalty--Interest--Misclassification of goods--Department approving classification list submitted by assessee--Classification list sought to be changed based on chemical examiner’s report--Absence of allegations of fraud, suppression of facts or misstatement--Interest and penalty not payable--Central Excise Act, 1944, s. 11AB-- CCE v. Nirmala Dyechem (Ahmedabad) . . . 522
CONSOLIDATED COMMERCIAL DIGEST (CCD)
Volume 30 : Part 8 (Issue dated : 15-12-2011)
SUBJECT INDEX TO CASES REPORTED IN THIS PART
Corporate law
International Financial Reporting Standards-- S. Balakrishnan, Company Secretary (Retd.)
India is well on the way to implement the globally accepted International Financial Reporting Standards (IFRS), i.e., to integrate and correlate its accounting systems with the rest of the world. It is doubly profitable in that foreign investors in India and on our investments and exports will be on the same wavelength as far as financial norms are concerned. P. 588
Income-tax
Section 14A of the Income-tax Act: scope and judicial interpretation-- Vishnu Mohan, NALSAR University of Law, Hyderabad
Expenditure which is relatable to taxable income should be deducted in computing the total income. Section 14A conveys that while computing total income, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does not form part of total income under the Act. A contentious issue is whether the term “in relation to” in section 14A refers to a direct nexus between the expenditure so incurred and the exempt income earned. After analysing the scope of the provision and case law including Daga Capital, Hero Cycles and Walfort Share, inter alia, the author tries to put forth that: “Expenditure which is incurred in relation to income subject to tax would be admissible whereas expenditure incurred to earn exempt income would be extraneous in the computation of taxable income under the Act. Thus, only that expenditure is deductible which is incurred in relation to business or profession and not expenditure producing non-taxable income.” The author concludes that section 14A is an effective tool to curb unwarranted deductions on total income by denying the assessee an undue advantage of earning non-taxable income as well as claiming deduction on expenditure incurred in order to earn such income. P. 593
Digest of recent decisions
Central Excise & Customs
Excise duty --Assessable value--Should the charges incurred by the manufacturer for packing the final product, motorcycles be included in the assessable value?-- Royal Enfield (Unit of Eicher Ltd.) v. CCE [2011] 10 GSTR 333 (SC). P. 615
Corporate Law
Register of members --Would transfer of shares effected without sufficient cause twenty years after the death of the transferor, be valid?-- Gopal Girdharilal Doda v. Vishesh Ispat P. Ltd. [2011] 168 Comp Cas 129 (CLB). P. 616
Income-tax
Penalty --Concealment of income--Where the assessee had made a complete disclosure in the return and offered the surrendered amount to tax, could he be liable to penalty under section 271(1)(c) of the Income-tax Act, 1961 on the ground that he made surrender only when discrepancies were brought to his notice?-- CIT v. SAS Pharmaceuticals [2011] 244 CTR (Delhi) 51. P. 617
Reassessment --Income escaping assessment--Where the Assessing Officer allowed the claim of depreciation on boilers, could he issue a notice under section 148 of the Income-tax Act, 1961 after expiry of four years from the date of assessment for reassessment on the ground that excess depreciation allowed was required to be withdrawn?-- Sayaji Industries Ltd. v. Joint CIT [2011] 202 Taxman 217 (Guj). P. 617
Sales tax and VAT
Exemption --Can a certificate of entitlement for exemption be cancelled with retrospective effect under the Bombay Sales Tax Act, 1959?-- Additional Commissioner of Sales Tax, VAT-III, Mumbai v. B. G. Chitale [2011] 45 VST 575 (Bom). P. 618
Service tax
Outdoor Catering Service --Where an assessee was engaged in providing outdoor catering contract services, which was a composite contract by virtue of sub-clause (f) of clause (29A) of article 366 of the Constitution of India, would it be liable to service tax only on the service aspect of the work or on the entire cost of service?-- Commissioner of Service Tax, Service Tax Commissionerate, Bangalore v. LSG Sky Chef India Pvt. Ltd. [2011] 46 VST 57 (Karn). P. 618
Digest of decisions of Tribunal and other Forums
Central Excise & Customs
Excise duty --Undervaluation of final product--Where the Department had conducted enquiries regarding undervaluation of the assessee’s final product because the value was fixed based on price of sale to a related person in the year 1996 but raised a demand therefor only in 2005 despite an amendment to section 4 of the Central Excise Act, 1944 in 2000 itself, can it invoke the longer period of limitation to raise the demand when there was no mala fides on the part of the assessee?-- Halcyon Labs P. Ltd. v. CCE [2011] 11 GSTR 122 (CESTAT-Ahd). P. 620
Income-tax
Income from house property --Where an assessee was engaged in the business of construction and development of residential/commercial units, would the receipt of interest-free security deposits and lease rent for leasing a portion of the self-owned immovable property be treated as income from house property under section 22 of the Income-tax Act?-- Roma Builders P. Ltd. v. Joint CIT [2011] 11 ITR (Trib) 503 (Mumbai). P. 620
Service tax
Penalty --Suppression of value of taxable service--Could penalty be imposed under section 78 of the Finance Act, 1994 when the Commissioner’s order did not show any finding of the assessee's complicity in fraud or suppression of material facts?-- Omega Services and Consultants (P.) Ltd. v. CCE, Cochin [2011] 46 VST 100 (CESTAT-Bang). P. 621
Consumer Disputes
Insurance --Where the postal authorities accepted the premium but did not inform the proposer for over one-and-a-half years about the rejection or acceptance of the proposal, by which time the proposer died, could the postal authority be held liable for the insured amount?-- N. Venkateswalu v. Branch Post Master IV [2011] CPJ 194 (NC). P. 622
