Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Laundry soap was treated as distinct from toilet soap under the common parlance test and the Customs Tariff structure, because toilet soap is for personal cleansing while laundry soap is for washing clothes, and BIS specifications showed material differences in composition and characteristics. Occasional dual use did not change the product identity, so laundry soap could not be brought within the concessional entry for toilet soap. Accordingly, laundry soap bars weighing less than 500 grams were classified under tariff item 34011942 as other soap and attracted GST at 9% CGST and 9% SGST under serial no. 66 of Schedule II, rather than the concessional rate for toilet soap.
Laundry soap was treated as distinct from toilet soap under the common parlance test and the Customs Tariff structure, because toilet soap is for personal cleansing while laundry soap is for washing clothes, and BIS specifications showed material differences in composition and characteristics. Occasional dual use did not change the product identity, so laundry soap could not be brought within the concessional entry for toilet soap. Accordingly, laundry soap bars weighing less than 500 grams were classified under tariff item 34011942 as other soap and attracted GST at 9% CGST and 9% SGST under serial no. 66 of Schedule II, rather than the concessional rate for toilet soap.
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