Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT
CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT
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