Introducing the βIn Favour Ofβ filter in Case Laws.
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of raw material to the extent of the abatement. In these circumstances denying the benefit of these notifications, for the reason that the quantum of purchase shown profit and loss account does not match invoices produced by the appellant is improper and incorrect. - AT