Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
Hookah flavours supplied through a hookah apparatus in a restaurant are described as falling outside "restaurant service" under paragraph 6(b) of Schedule II to the GST Acts. The expression "food or any other article for human consumption or any drink" is analysed using common parlance, ejusdem generis and noscitur a sociis: hookah is consumed by inhalation and is not food, drink, or an article of the same class. Composite supply provisions determine tax liability only after the relevant supply category is established and cannot expand the statutory scope of restaurant service. Rate notifications likewise cannot enlarge that scope. Such supplies are treated as goods and taxed under their applicable classification and rate notifications.
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