Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The court held that the levy of stamp duty on DOs by the State of Maharashtra was within its legislative competence and did not encroach upon the Union's legislative domain over imports and exports. The court found that the DO, being distinct from a Bill of Entry or a Bill of Lading, is an instrument liable to stamp duty post the customs clearance process, thus not affecting the course of import as governed by the Union's legislative power.
Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The court held that the levy of stamp duty on DOs by the State of Maharashtra was within its legislative competence and did not encroach upon the Union's legislative domain over imports and exports. The court found that the DO, being distinct from a Bill of Entry or a Bill of Lading, is an instrument liable to stamp duty post the customs clearance process, thus not affecting the course of import as governed by the Union's legislative power.
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