Incomplete BIS testing cannot justify reclassification or confiscatory action; declared customs classification restored and enhanced redemption fine s...
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Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC
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