Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. - since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. - HC
Levy of Entry tax - tractor trolly - ‘motor vehicle’ - the trolly cannot exist as a motor vehicle independent of the ‘tractor’ to which it is supposed to be attached. - since the tractor itself is excluded from the definition of ‘motor vehicle’ under Section 2(h) of the OET Act, the question of bringing ‘trolly’ as a stand-alone vehicle within the purview of that definition does not arise. - HC
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