Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Page of 4814
Press 'Enter' after typing page number.
141 to 160 of 96262 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
