Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Valuation - the value u/s 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods - entry tax paid by the appellant is not includible in the value for excise duty. - AT
Valuation - the value u/s 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods - entry tax paid by the appellant is not includible in the value for excise duty. - AT
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