Indirect Tax Weekly Digest | 18 July 2023

Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

• Supreme Court - Once there is a subsequent judgment overruling an earlier judgment, the earlier judgment cannot be reopened or reviewed based on the subsequent judgment.
• Madras High Court - The term ‘manufacture’ in the context of ‘deemed export’ under the EXIM Policy has a wide interpretation.
• CESTAT, Chennai - Bouquet of services relating to the procurement and supply of goods for which consideration is only payable by the recipient cannot be classified as intermediary services.

We hope you find it useful and an interesting read.