Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Even after amendment to the Central Excise Tariff in 2008 cut flowers remains a non-excisable goods - If the goods are non-excisable goods, the question of levy of excise duty would not arise at all - AT
Even after amendment to the Central Excise Tariff in 2008 cut flowers remains a non-excisable goods - If the goods are non-excisable goods, the question of levy of excise duty would not arise at all - AT
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