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Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
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Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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