Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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Project Import - goods directly relatable to the project or not - Essentiality Certificate to be issued by the Secretary, Government of Tripura was infact issued only by the Deputy Secretary - The Tribunal held that, the goods in question satisfy this condition, which is not being disputed as can be seen from Para 8.1 of the Order-in-Appeal. Therefore, the Appellant has fulfilled the conditions specified under Notification No. 12/2012-Customs.
Project Import - goods directly relatable to the project or not - Essentiality Certificate to be issued by the Secretary, Government of Tripura was infact issued only by the Deputy Secretary - The Tribunal held that, the goods in question satisfy this condition, which is not being disputed as can be seen from Para 8.1 of the Order-in-Appeal. Therefore, the Appellant has fulfilled the conditions specified under Notification No. 12/2012-Customs.
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