Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Refund of SAD - commissioner (appeals) is not correct in denying the refund by observing that, as the amount of SAD has shown as recoverable only after the sale takes place - refund allowed - AT
Refund of SAD - commissioner (appeals) is not correct in denying the refund by observing that, as the amount of SAD has shown as recoverable only after the sale takes place - refund allowed - AT
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