Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as atta - This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. - benefit of exemption allowed.
GTA - exemption for transportation of agricultural produce / food grains or food stuff - nature of goods after processing done upon maize to extract sooji as well as atta - This process does not make any difference. Resultantly, both the products though acquire a distinct marketability but retains the essential characteristic of the derivatives of the agricultural produce i.e. maize. - benefit of exemption allowed.
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