Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of transactions to all transfers, without adequate individual evidence. - The tribunal referenced several precedents that clarify when a movement of goods between states constitutes a sale versus a transfer. The key determination hinges on whether there is a direct link between customer orders and the movement of goods. - Ultimately, the tribunal sided with the company for most of the disputed transactions, reversing the additional tax demand. It held that the burden of proof to demonstrate that these were not branch transfers but sales rested with the State, which it failed to meet except in a limited number of transactions.
Rejection of branch transfer / Stock transfer of Goods - The tribunal found that the tax authority inappropriately applied a general conclusion from a small subset of transactions to all transfers, without adequate individual evidence. - The tribunal referenced several precedents that clarify when a movement of goods between states constitutes a sale versus a transfer. The key determination hinges on whether there is a direct link between customer orders and the movement of goods. - Ultimately, the tribunal sided with the company for most of the disputed transactions, reversing the additional tax demand. It held that the burden of proof to demonstrate that these were not branch transfers but sales rested with the State, which it failed to meet except in a limited number of transactions.
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