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...
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they indeed fell under the classification of plastic granules as per Entry 83 of Schedule II (B) of the Act. It relied on technical evidence and certifications to support this determination. The court emphasized that the addition of fillers and additives did not change the fundamental nature of the product as plastic granules.
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