Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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