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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2018 (8) TMI 999 - AT - Central Excise

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        Solar street light exemption upheld under Notification No. 6/2006 following binding precedent and Supreme Court affirmation. Solar street lights were held entitled to exemption under Notification No. 6/2006 because the issue had already been decided in their favour by an earlier ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Solar street light exemption upheld under Notification No. 6/2006 following binding precedent and Supreme Court affirmation.

                              Solar street lights were held entitled to exemption under Notification No. 6/2006 because the issue had already been decided in their favour by an earlier Tribunal ruling affirmed by the Supreme Court. The Commissioner (Appeals) followed that binding view and granted the exemption, and the Revenue appeal failed because it raised no fresh ground for a different result.


                              Issues: Whether solar street lights were entitled to exemption under Notification No. 6/2006.

                              Analysis: The issue had already been decided in favour of solar street lights by an earlier Tribunal decision, which was also affirmed by the Supreme Court. Following that binding view, the Commissioner (Appeals) had granted the exemption to the respondent. The Revenue appeal raised no fresh ground warranting a different conclusion.

                              Conclusion: Solar street lights were entitled to the exemption under Notification No. 6/2006, and the Revenue's appeal was rejected.

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