Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable under 28332990 of CETA - Both appellants successfully argued that despite Zinc Sulphate’s classification under a non-fertilizer tariff, its use as a fertilizer in agriculture justified the exemption. The Tribunal aligned with this broader, functional interpretation of the law, setting a precedent for similar cases, where the end use of the product determines its classification for tax purposes rather than strict adherence to tariff codes.
Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable under 28332990 of CETA - Both appellants successfully argued that despite Zinc Sulphate’s classification under a non-fertilizer tariff, its use as a fertilizer in agriculture justified the exemption. The Tribunal aligned with this broader, functional interpretation of the law, setting a precedent for similar cases, where the end use of the product determines its classification for tax purposes rather than strict adherence to tariff codes.
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