Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Psyllium seeds (Isabgol) fall under tariff sub-heading 1211 90 13 because Heading 1211 specifically covers Psyllium seed and includes Plantago psyllium herbs and seeds used primarily in pharmacy. GST exemption for fresh or chilled seeds depends on the condition of goods when supplied. Storage in dry, ventilated godowns constitutes drying; without evidence that the seeds remained fresh from harvest until supply, they are treated as dried goods. Dried Psyllium seeds are taxable at 5 per cent under the entry for frozen or dried plants and plant parts, while exemptions for fresh or chilled goods and goods of seed quality do not apply.
Psyllium seeds (Isabgol) fall under tariff sub-heading 1211 90 13 because Heading 1211 specifically covers Psyllium seed and includes Plantago psyllium herbs and seeds used primarily in pharmacy. GST exemption for fresh or chilled seeds depends on the condition of goods when supplied. Storage in dry, ventilated godowns constitutes drying; without evidence that the seeds remained fresh from harvest until supply, they are treated as dried goods. Dried Psyllium seeds are taxable at 5 per cent under the entry for frozen or dried plants and plant parts, while exemptions for fresh or chilled goods and goods of seed quality do not apply.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
