Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Valuation of goods - publicity and advertisement was borne by the dealer at his choice to promote sale that does not mean that assessable value shall be hiked by the extent of reimbursement of part of above expenditure - AT
Valuation of goods - publicity and advertisement was borne by the dealer at his choice to promote sale that does not mean that assessable value shall be hiked by the extent of reimbursement of part of above expenditure - AT
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