Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
Classification of import of goods - Ethyl Alcohol Absolute having purity - The High court observes that the goods in question have been regularly assessed under CTH 98.02 and orders provisional release based on the petitioner's long-standing importation history and compliance with marking requirements. - The court orders the provisional release of the Ethyl Alcohol Absolute on execution of a bond by the petitioner.
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