Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed.
The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed.
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