Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated outside the State of Jharkhand is “used for any other purpose“ within the meaning of Section 13(3) for imposing the differential rate of tax - HC
Denial of benefit of concessional rate of tax on purchase - geographical restriction - transfer of the manufactured goods by the Petitioner to the other depots situated outside the State of Jharkhand is “used for any other purpose“ within the meaning of Section 13(3) for imposing the differential rate of tax - HC
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