Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box.
Valuation - Deduction of the sale tax - on account of sales tax which is of inclusive of the price, the appellant/assessee is entitled for deduction from the selling price of aerated water in bottles as well as bag-in-box.
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