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...
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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