Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
High-seas sale treatment requires proof that title passed before goods crossed the customs frontier; invoices raised after entry into India, a Tamil Nadu factory address, and customs duty paid by the dealer did not establish such sales. The imported-car transactions were therefore taxable under the TNGST Act. The G.O.Ms.No.381 exemption required goods purchased against declaration to be used for the stated manufacturing purpose. Failure to correlate purchases with exports or prove declared use triggered tax liability, and compounding fees could not replace that consequence. The Tribunal could correct the appellate misapplication of the exemption despite no departmental appeal.
High-seas sale treatment requires proof that title passed before goods crossed the customs frontier; invoices raised after entry into India, a Tamil Nadu factory address, and customs duty paid by the dealer did not establish such sales. The imported-car transactions were therefore taxable under the TNGST Act. The G.O.Ms.No.381 exemption required goods purchased against declaration to be used for the stated manufacturing purpose. Failure to correlate purchases with exports or prove declared use triggered tax liability, and compounding fees could not replace that consequence. The Tribunal could correct the appellate misapplication of the exemption despite no departmental appeal.
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