Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil rate of duty in view of Notification No.4/2005-CE, predecessor Notification No. 6/2002-CE, as amended by Notification No 37/2003. Accordingly, the clearance of Raw oil by the respondent is not liable for any duty. - AT
100% EOU - demand of excise duty on the raw grade oil - In the present case the vegetable oil falling under chapter 15.07 during the relevant period is chargeable to nil rate of duty in view of Notification No.4/2005-CE, predecessor Notification No. 6/2002-CE, as amended by Notification No 37/2003. Accordingly, the clearance of Raw oil by the respondent is not liable for any duty. - AT
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