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...
CENVAT credit - the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as defined under the Central Excise Act, 1944 - credit allowed - AT
CENVAT credit - the jetty put up by the appellant was part of the premises and the same should be considered as falling within the scope of section 2(e) “factory” as defined under the Central Excise Act, 1944 - credit allowed - AT
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