Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The High Court addressed the issue of entry tax collection from a company on packing materials entering Assam for goods packing. The Court noted that Section 50 allows refund if tax is overpaid. Rule 29 sets a timeframe for refund application in Form 37, with provision for condoning delays. Referring to a previous case, the Court found no entry tax on packing materials, suggesting overpayment by the petitioner. The Court held that the petitioner must exhaust the refund process u/s 50 before seeking relief, allowing a one-month window to apply for refund. The petition was disposed of accordingly.
The High Court addressed the issue of entry tax collection from a company on packing materials entering Assam for goods packing. The Court noted that Section 50 allows refund if tax is overpaid. Rule 29 sets a timeframe for refund application in Form 37, with provision for condoning delays. Referring to a previous case, the Court found no entry tax on packing materials, suggesting overpayment by the petitioner. The Court held that the petitioner must exhaust the refund process u/s 50 before seeking relief, allowing a one-month window to apply for refund. The petition was disposed of accordingly.
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