Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by that notification, only the words 'and harvester combines' had been added but there was no amendment to subject motor bodies or bodies of motor vehicles to tax as motor vehicles.
Liability of tax - sale of motor bodies - component parts - The reference to Entry 18 of Notification No. 306 dated 29.01.2001 is found to be irrelevant, inasmuch as, by that notification, only the words 'and harvester combines' had been added but there was no amendment to subject motor bodies or bodies of motor vehicles to tax as motor vehicles.
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