Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Rejection of request for provisional assessment - Rule 7 of the Central Excise Rules 2002 - provisional assessment is required because the actual price to be realized from the customer is not known at the time of clearance of goods.
Rejection of request for provisional assessment - Rule 7 of the Central Excise Rules 2002 - provisional assessment is required because the actual price to be realized from the customer is not known at the time of clearance of goods.
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