Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Restriction on stock transfer outside state while availing exemption – it is a case of Violation/Breach of conditions of tax exemption and not the case of levy of tax on inter-state sale - decided in favor of revenue - SC
Restriction on stock transfer outside state while availing exemption – it is a case of Violation/Breach of conditions of tax exemption and not the case of levy of tax on inter-state sale - decided in favor of revenue - SC
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