Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case SCN issued within 6 weeks, amount need not be refunded - HC
Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case SCN issued within 6 weeks, amount need not be refunded - HC
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