Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
Classification of imported goods - Sensor Bag Assembly - The Tribunal found that the goods are not classifiable under CTI 87089500, as the HSN Explanatory Notes, which are a strong persuasive guide, exclude remote sensors or electronic controllers from this heading. - The Tribunal held that the burden of proving the correct classification is on the Department, which it failed to discharge.- AT
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