Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Tobacco leaves under the GST rate notification were treated by reference to their essential character: sun-cured leaves procured from farmers and supplied as such, or after grading, bundling or butting, continued to fall within the entry for "tobacco leaves" in Schedule I. The rate entry was read in commercial parlance without limiting it to green, fresh or uncured leaves, and the circular was construed consistently with that reading. Curing to reduce moisture, and handling steps such as grading, bundling and butting, were not treated as processes creating a new commodity. The concessional GST rate therefore applied to such leaves.
Tobacco leaves under the GST rate notification were treated by reference to their essential character: sun-cured leaves procured from farmers and supplied as such, or after grading, bundling or butting, continued to fall within the entry for "tobacco leaves" in Schedule I. The rate entry was read in commercial parlance without limiting it to green, fresh or uncured leaves, and the circular was construed consistently with that reading. Curing to reduce moisture, and handling steps such as grading, bundling and butting, were not treated as processes creating a new commodity. The concessional GST rate therefore applied to such leaves.
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