Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as promised therein - Consequently impugned N/N. 20/2008 and 38/2008 are liable to be quashed to the extent they curtail and whittle down the 100% excise duty exemption benefit as promised vide Notification No.20/2007 and is hereby quashed. - HC
Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as promised therein - Consequently impugned N/N. 20/2008 and 38/2008 are liable to be quashed to the extent they curtail and whittle down the 100% excise duty exemption benefit as promised vide Notification No.20/2007 and is hereby quashed. - HC
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