1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Court allows delay in filing reference, deems inputs as raw material, and can refer substantial questions of law.</h1> The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in ... Question of Law β βInputs used in relation to manufacture of the final product are the only goods which are the raw material and some percentage of the same contribute to some extent in final productβ β Above question referred as a substantial question of law is already decided by Tribunal The High Court of Uttarakhand allowed the delay in filing the reference, condoned it, and disposed of the reference by stating that the inputs used in manufacturing final products are considered raw material. The Tribunal may send any other substantial question of law to the court for opinion if deemed necessary.