Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of putting them into the same boxes - on plain reading of subclause( iii) of clause (f) of Section 2, the activity does not amount to manufacture within the meaning of clause (f) of Section 2. - HC
Manufacture - activity of taking out footwear in finished form from the boxes bearing M.R.P. and labelling the same with their brand names “Metro” and “Mochi” and of putting them into the same boxes - on plain reading of subclause( iii) of clause (f) of Section 2, the activity does not amount to manufacture within the meaning of clause (f) of Section 2. - HC
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