Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
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Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his power consumption cannot be estimated and duty demand cannot be affirmed against him on this basis - AT
Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his power consumption cannot be estimated and duty demand cannot be affirmed against him on this basis - AT
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