Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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If the inspection of the seafood and analysis thereof as to adherence to the quality as prescribed, would fall under the category of “Technical Testing & Analysis Services”, eligible for exemption granted for the same on “human beings or animals” as there cannot be any doubt that seafood are nothing but a kind of animals - AT