Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Duty demand - Destruction of goods by fire - prima facie, it cannot be treated as a case of removal of capital goods as such and the amount received by the applicants from the insurance company cannot be treated as if sale proceeds of capital goods cleared as such - AT
Duty demand - Destruction of goods by fire - prima facie, it cannot be treated as a case of removal of capital goods as such and the amount received by the applicants from the insurance company cannot be treated as if sale proceeds of capital goods cleared as such - AT
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