Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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