Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is entitled to relief. - AT
Valuation - exclusion of cost of goods – Notification No. 12/2003-ST - The exemption notification is clear and admits of no restrictive clauses. - the assessee is entitled to relief. - AT
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