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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
Classification of goods - scrap-veg-refuse - The tribunal held that, the physical form of 'scrap-veg-refuse' as a wet paste differs from the white powdered form specified for potato starch. It notes that the presence of starch alone does not classify the product as potato starch and that sufficient evidence is needed to establish it as such. Additionally, the process of manufacturing potato starch differs significantly from the recycling process employed by the appellant. - Demand of duty set aside.
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