Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Tariff classification of Digital Axle Counters affirmed as electro-mechanical railway signalling equipment, eliminating duty, confiscation and penalty...
Goods and Services Tax on rental dues for land used as a Sumo Taxi Stand applies only from 08.07.2017, when the levy came into operation; payment for an earlier period cannot be compelled. The demand was consequently restricted to liability accruing from that date, with outstanding dues recoverable accordingly. The land-allotment claim was not determined on its merits and must be decided by the competent respondent through a reasoned speaking order in accordance with law within three months.
Goods and Services Tax on rental dues for land used as a Sumo Taxi Stand applies only from 08.07.2017, when the levy came into operation; payment for an earlier period cannot be compelled. The demand was consequently restricted to liability accruing from that date, with outstanding dues recoverable accordingly. The land-allotment claim was not determined on its merits and must be decided by the competent respondent through a reasoned speaking order in accordance with law within three months.
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TaxTMI 
TaxTMI 
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