Provisional attachment fails without material showing likely concealment, transfer, or dealing that could frustrate confiscation of mortgaged property...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Customs assessment information portal centralises rulings and guidance to promote consistent classification, valuation, transparency and informed comp...
Composite show-cause notices spanning multiple financial years are jurisdictionally invalid, allowing writ review despite an alternative appellate rem...
Ruled or lined loose paper sheets produced by cutting uncoated paper remain within Heading 4802, rather than Heading 4820, because loose sheets cut to size are excluded from the finished-stationery heading. Paper is classified under tariff item 48026190 in rolls and 48026290 in sheets. The end-use exemption for paper used in specified notebooks depends on actual use by the manufacturer; supplies through intermediaries remain independently taxable. Recipients of uncoated paper reels have no reverse-charge liability because the goods are not notified for reverse charge, while input tax credit remains subject to statutory conditions. Documentary requirements cannot be imposed where the exemption notification does not prescribe them.
Ruled or lined loose paper sheets produced by cutting uncoated paper remain within Heading 4802, rather than Heading 4820, because loose sheets cut to size are excluded from the finished-stationery heading. Paper is classified under tariff item 48026190 in rolls and 48026290 in sheets. The end-use exemption for paper used in specified notebooks depends on actual use by the manufacturer; supplies through intermediaries remain independently taxable. Recipients of uncoated paper reels have no reverse-charge liability because the goods are not notified for reverse charge, while input tax credit remains subject to statutory conditions. Documentary requirements cannot be imposed where the exemption notification does not prescribe them.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4884 
