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...
Classification of goods - manufacture of PVC pipes - As the PVC pipes manufactured and cleared by the appellants are evidently shows to be for irrigational purposes in agriculture/horticulture, the classification of the same is correctly done under CETH 8424 9000 and not under CETH 39.17
Classification of goods - manufacture of PVC pipes - As the PVC pipes manufactured and cleared by the appellants are evidently shows to be for irrigational purposes in agriculture/horticulture, the classification of the same is correctly done under CETH 8424 9000 and not under CETH 39.17
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