Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Market fee/mandi shulk - Whether ghee is a product of livestock - The majority opinion of the Full Bench of the Andhra Pradesh High Court upheld the validity of the 1994 notification, stating that "ghee" is indeed a "product of livestock." The High Court concluded that the notification under challenge was issued under Section 4 of the Act and not under Section 3, hence the procedural requirements of Section 3 were not applicable. - Now the Supreme Court agreed with the High Court's decision, emphasizing that "ghee" is derived from milk, which is a product of livestock, and therefore falls under the definition of "products of livestock" as per the Act.
Market fee/mandi shulk - Whether ghee is a product of livestock - The majority opinion of the Full Bench of the Andhra Pradesh High Court upheld the validity of the 1994 notification, stating that "ghee" is indeed a "product of livestock." The High Court concluded that the notification under challenge was issued under Section 4 of the Act and not under Section 3, hence the procedural requirements of Section 3 were not applicable. - Now the Supreme Court agreed with the High Court's decision, emphasizing that "ghee" is derived from milk, which is a product of livestock, and therefore falls under the definition of "products of livestock" as per the Act.
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