Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC
Manufacture - assembly of different parts of decorative lamp shades and chandeliers - procuring the manufactured items and packing them with its own brand name by the assessee, does not amount to creation of a new product which may invite the duty. - HC
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