Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which was to be treated as the ‘place of removal’ - cost upto the place of removal to be included - AT
Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which was to be treated as the ‘place of removal’ - cost upto the place of removal to be included - AT
Note: It is a system-generated summary and is for quick reference only.