Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing / re-packing - The court clarified that mango pulp does not fall under the category of fresh mangoes (exempt from GST) or solely under "mangoes sliced, dried" (5% GST rate). Instead, it is part of a broader category of mangoes that includes forms other than sliced and dried, thus justifying a 12% GST rate as per the latest GST Council clarifications. The court rejected the petitioners' arguments against retrospective application, noting that the notifications and circulars were clarificatory in nature and did not impose a new tax but clarified the existing law as intended by earlier GST Council decisions.
Applicable rate of tax (GST) - Classification of goods - mango pulp supplied to 100% Export Oriented Unit which further exports such pulp outside the country after minor processing / re-packing - The court clarified that mango pulp does not fall under the category of fresh mangoes (exempt from GST) or solely under "mangoes sliced, dried" (5% GST rate). Instead, it is part of a broader category of mangoes that includes forms other than sliced and dried, thus justifying a 12% GST rate as per the latest GST Council clarifications. The court rejected the petitioners' arguments against retrospective application, noting that the notifications and circulars were clarificatory in nature and did not impose a new tax but clarified the existing law as intended by earlier GST Council decisions.
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