Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to be considered as "parts" unless specifically excluded by the statute and the benefit of the rate of tax under Entry-12 will have to be given to the items in question notwithstanding that they may also be used for cycle/bicycle also - It is a well settled proposition of law that the words used in a statue must be understood in the ordinary and popular sense and not in any technical sense. - HC
Classification of goods - seat covers - cycle locks - if it appears that items in issue can be/are used both for cycle rickshaw and cycles also, then they will have to be considered as "parts" unless specifically excluded by the statute and the benefit of the rate of tax under Entry-12 will have to be given to the items in question notwithstanding that they may also be used for cycle/bicycle also - It is a well settled proposition of law that the words used in a statue must be understood in the ordinary and popular sense and not in any technical sense. - HC
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