Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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...
Levy of CVD on import of goods - Manufacture - case of Revenue is that in terms of Chapter Note 4 of Chapter 26, which brings the imported goods Rutile Ore Leucoxene Sand as appearing in Bill of Entry, is concentrate being converted from ore amounting to manufacture, shall be liable to duty - demand confirmed - AT
Levy of CVD on import of goods - Manufacture - case of Revenue is that in terms of Chapter Note 4 of Chapter 26, which brings the imported goods Rutile Ore Leucoxene Sand as appearing in Bill of Entry, is concentrate being converted from ore amounting to manufacture, shall be liable to duty - demand confirmed - AT
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