Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Refund of GST - Rejection primarily on the ground that the refund claim is beyond the period of two years - The Assistant Commissioner directed to consider the case of the Petitioner afresh, both on the ground of limitation and on merit. - HC
Refund of GST - Rejection primarily on the ground that the refund claim is beyond the period of two years - The Assistant Commissioner directed to consider the case of the Petitioner afresh, both on the ground of limitation and on merit. - HC
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