Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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...
Levy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - The question regarding levy of sales act on the goods which are not accompanied by Form- F are on which the dealer cannot produce Form- F is no longer res-integra - AO directed to re-consider the issue in view of decision of SC - HC
Levy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - The question regarding levy of sales act on the goods which are not accompanied by Form- F are on which the dealer cannot produce Form- F is no longer res-integra - AO directed to re-consider the issue in view of decision of SC - HC
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