Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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...
Entry No. 128 exempts uncoated paper and paperboard under Heading 4802 only when actually used to manufacture exercise books, graph books, laboratory notebooks or notebooks. Tariff classification alone does not establish eligibility: the use-based condition requires a factual end-use relationship, and purchaser declarations, purchase orders or contractual terms evidencing intended use are not conclusive. Exemption notifications require strict construction and cannot be expanded through unstated certification or verification requirements. As no statutory framework prescribes end-use certificates, bonds, monitoring, diversion consequences or records, the Advance Ruling Authority cannot recognise purchaser documents as a legally sufficient compliance mechanism. The manner of availing the exemption falls outside advance-ruling jurisdiction.
Entry No. 128 exempts uncoated paper and paperboard under Heading 4802 only when actually used to manufacture exercise books, graph books, laboratory notebooks or notebooks. Tariff classification alone does not establish eligibility: the use-based condition requires a factual end-use relationship, and purchaser declarations, purchase orders or contractual terms evidencing intended use are not conclusive. Exemption notifications require strict construction and cannot be expanded through unstated certification or verification requirements. As no statutory framework prescribes end-use certificates, bonds, monitoring, diversion consequences or records, the Advance Ruling Authority cannot recognise purchaser documents as a legally sufficient compliance mechanism. The manner of availing the exemption falls outside advance-ruling jurisdiction.
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