Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
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...
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Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
Psyllium seeds supplied in raw form fall under sub-heading 1211 9013, as the tariff description and HSN Notes specifically cover Psyllium seed. GST exemption as fresh or chilled goods depends on the condition at supply. Seeds stored in dry, ventilated godowns, without evidence of storage duration supporting their fresh character, acquire the character of dried seeds and cannot qualify as fresh or chilled. The exemption for goods of seed quality is likewise unavailable where the supplies are treated as dried Psyllium seeds. Such supplies are taxable as dried seeds at the applicable concessional rate.
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