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...
Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such manufactured goods thereafter were used by the principal-manufacturer for manufacture of a entirely different excisable product. In other words, the ‘Lamination’ manufactured by the appellants were not used by the principal-manufacturer for manufacture of ‘Compressors’. - Demand set aside - AT
Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such manufactured goods thereafter were used by the principal-manufacturer for manufacture of a entirely different excisable product. In other words, the ‘Lamination’ manufactured by the appellants were not used by the principal-manufacturer for manufacture of ‘Compressors’. - Demand set aside - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
