Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Classification of manufactured goods - Robinson Barley - Purity Barley - There can be no doubt that in trade parlance ‘Robinson Barley and Purity Barley’ would not be simply understood as ‘barley’ - In other words, they are identifiable, distinct, commercial products different from ordinary ‘barley’. If a customer went to a shop and asked for barley, such customer would not be supplied Robinson Barley or Purity Barley. Conversely, if the customer was to ask for Robinson Barley or Purity Barley, then he would not be supplied with plain barley. - The distinct commercial product ‘Robinson Barley’ cannot be classified as ‘cereal’ which is taxable @4% and has to be brought under the residual entry taxable @ 12%. - HC
Classification of manufactured goods - Robinson Barley - Purity Barley - There can be no doubt that in trade parlance ‘Robinson Barley and Purity Barley’ would not be simply understood as ‘barley’ - In other words, they are identifiable, distinct, commercial products different from ordinary ‘barley’. If a customer went to a shop and asked for barley, such customer would not be supplied Robinson Barley or Purity Barley. Conversely, if the customer was to ask for Robinson Barley or Purity Barley, then he would not be supplied with plain barley. - The distinct commercial product ‘Robinson Barley’ cannot be classified as ‘cereal’ which is taxable @4% and has to be brought under the residual entry taxable @ 12%. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
