Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Re-classification of goods - rate of tax on hire charges - There is no finding that the assessee had wilfully evaded tax - When the assessee having not been put on notice to respond to the allegation that it had wilfully evaded the tax, the authority could not have been imposed a higher tax liability by invoking its powers under Section 21(5) of the VAT Act. - HC
Re-classification of goods - rate of tax on hire charges - There is no finding that the assessee had wilfully evaded tax - When the assessee having not been put on notice to respond to the allegation that it had wilfully evaded the tax, the authority could not have been imposed a higher tax liability by invoking its powers under Section 21(5) of the VAT Act. - HC
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TaxTMI 
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