Applicability of Sales tax on an agreement to sell under-construction flat, in the light of the recent Bombay High Court decision, is the topic of discussion this month. CESTAT has held that export goods conforming to DGFT criteria are not liable for confiscation and that refund of central excise duty is available in case MRP is reduced at the depot. This issue of "Tax Amicus" also covers Orders holding that definition of 'manufacture' under Central Excise is to be considered in case of DTA clearance by an EOU and that Cenvat credit availed on construction service received can be utilized for payment of tax on Renting service. Delhi High Court has held that Mango pulp based juice is not classifiable as food article. Under Income Tax, Bombay High Court has held that amount not deductible as bad debt under Section 36(2) can be considered as allowable business loss.