Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry, 2000" without imposing any additional conditions. The court held that the State Government cannot deny benefits available under the Industrial Incentive Policy itself. The condition imposed in the Amendment Rules regarding the effective date was struck down. The order withdrawing the exemption was quashed, and the exemption certificate granted to the petitioner was ordered to be reinstated. The petition was allowed.
The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry, 2000" without imposing any additional conditions. The court held that the State Government cannot deny benefits available under the Industrial Incentive Policy itself. The condition imposed in the Amendment Rules regarding the effective date was struck down. The order withdrawing the exemption was quashed, and the exemption certificate granted to the petitioner was ordered to be reinstated. The petition was allowed.
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