Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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