Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Imposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - transporter can not be expected to be the expert of Central Excise laws to find out before transporting the goods as to whether the manufacturer has correctly discharged the duty burden or not - penalty set aside - AT
Imposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - transporter can not be expected to be the expert of Central Excise laws to find out before transporting the goods as to whether the manufacturer has correctly discharged the duty burden or not - penalty set aside - AT
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