Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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