Lakshmikumaran & Sridharan is a full-service law firm based in India. The firm has offices in 14 cities and has over 400 professionals specializing in areas such as corporate & commercial laws, dispute resolution, taxation and intellectual property.

Over the last three decades, we have worked with a variety of clients – start-ups, small & medium enterprises, large Indian corporates and multinational companies.

Our professionals have experience of working in both traditional sectors such as commodities, automobile, pharmaceuticals, petrochemicals and modern sectors such as e-commerce, big data, renewables.



10 November 2021

‘Manufactured sand’ covered under ‘sand’ – Common parlance is the best way to classify goods

Applying the principle of common parlance, the Karnataka High Court has held that ‘sand’ includes ’manufactured sand’ in whatever name it would be called. The High Court was of the view that Notification dated 31 March 2015 was only clarificatory and would not disentitle the assessee to claim the reduced rate of tax at 5/5.5% under Entry 83 of the Third Schedule of the Karnataka Valued Added Tax Act.


01 November 2021

Anti-absorption provisions introduced in anti-dumping and countervailing duties Rules

The Ministry of Finance has introduced the provisions relating to ‘anti-absorption’ in the trade remedy measures being enforced by India. Amendments in this regard have been made in the Customs Tariff (Identification, Assessment and Collection of Antidumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 (‘Anti-dumping Rules’) and the Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 (‘CVD Rules’).


27 OCTOBER 2021

Right of refund of amount paid during investigation when is independent of process of investigation

The Karnataka High Court has recently directed the Revenue department to consider the application for refund filed by the assessee in respect of the amount paid by the assessee-petitioner during investigation in November 2019. The investigation was not concluded till the hearing before the Court.

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