Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Validity of para 2.3 of FTP and Para 8.3.6 of the HOP - Power of DGFT - Power to frame Duty Draw Back Rules - powers conferred under Section 19 cannot be re-delegated to the DGFT as expressly prohibited under Section 6(3) of the Act - HC
Validity of para 2.3 of FTP and Para 8.3.6 of the HOP - Power of DGFT - Power to frame Duty Draw Back Rules - powers conferred under Section 19 cannot be re-delegated to the DGFT as expressly prohibited under Section 6(3) of the Act - HC
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