Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
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Taxability - Drawings and designs - taxation of goods and that of services are mutually and explicitly conceived levies, it is clear that the same activity cannot be taxed as goods and as services - AT
Taxability - Drawings and designs - taxation of goods and that of services are mutually and explicitly conceived levies, it is clear that the same activity cannot be taxed as goods and as services - AT
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