Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
Legislative competence of State to levy tax/fee on the import of rectified spirit - levy is not on the input of the final product as such but is on the manufactured or produced product being potable alcohol palatable to human consumption - for computing the levy, the yardstick of ₹ 6 per LPL on the total quantity of imported rectified spirit is reckoned - State is empower to levy charges
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