Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Used jute gunny bags without plastic coating remain classifiable as reusable packing bags under Heading 6305 where they are intact, identifiable and fit for repacking agricultural produce. Classification turns on the goods' condition, essential character, commercial identity and functional utility at supply; prior use or auction sale does not by itself convert them into scrap. Worn sacks and bags fall outside Heading 6309, while Heading 6310 applies only to worn-out textile materials fit solely for recovery. GST is determined by sale value per piece: 5% up to the prescribed threshold and 18% above it. Torn, worn-out or cut bags unfit for reuse require separate classification examination.
Used jute gunny bags without plastic coating remain classifiable as reusable packing bags under Heading 6305 where they are intact, identifiable and fit for repacking agricultural produce. Classification turns on the goods' condition, essential character, commercial identity and functional utility at supply; prior use or auction sale does not by itself convert them into scrap. Worn sacks and bags fall outside Heading 6309, while Heading 6310 applies only to worn-out textile materials fit solely for recovery. GST is determined by sale value per piece: 5% up to the prescribed threshold and 18% above it. Torn, worn-out or cut bags unfit for reuse require separate classification examination.
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