Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
Classification of Supply - Whether the parts/spares/equipments which are used on a ship are forming parts of the ship and therefore chargeable to reduced tax @ 5% of IGST - Held No
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