Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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...
Benefit of exemption - nobody in the chain of trade from the manufacturer to the ultimate consumer know the products as ‘wafer biscuits’ but know them only called as coated wafers - It is not for this Tribunal to enlarge the scope of an exemption notification meant for ‘wafer biscuits’ to cover ‘coated wafers’ as well.
Benefit of exemption - nobody in the chain of trade from the manufacturer to the ultimate consumer know the products as ‘wafer biscuits’ but know them only called as coated wafers - It is not for this Tribunal to enlarge the scope of an exemption notification meant for ‘wafer biscuits’ to cover ‘coated wafers’ as well.
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