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...
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Benefit of compounding system of assessment - There being no provision to deny the benefit of section 3(4) of the Act, on the mere ground of the petitioner's inter-State purchase in the previous years, benefit of compounding cannot be denied - HC
Benefit of compounding system of assessment - There being no provision to deny the benefit of section 3(4) of the Act, on the mere ground of the petitioner's inter-State purchase in the previous years, benefit of compounding cannot be denied - HC
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