Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
A confiscation and penalty order was passed solely on the retracted statement of the appellant - and further these persons were not examined in the adjudication proceedings - the order is contrary to settled legal position and was clearly illegal, arbitrary and liable to be set-aside.
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