Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax payable by the dealer under this Act shall be charged on his taxable quantum relating to goods specified in Schedule-II and Scheduled-III, but there is no such provision for charging of entry tax on ELP adopted by the appellant, same is alien to the Entry Tax Act or VAT Act. - HC
Levy of Entry Tax - stock transfer price - validity of Equalized List Price (ELP), adopted by the appellant - As per Section 4 of the Entry Tax Act, the entry tax payable by the dealer under this Act shall be charged on his taxable quantum relating to goods specified in Schedule-II and Scheduled-III, but there is no such provision for charging of entry tax on ELP adopted by the appellant, same is alien to the Entry Tax Act or VAT Act. - HC
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