Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
Goods were detained based on assumptions that they were not on normal route and driver had mobile number of dealer in different district, despite accompanying documents being proper. Court held that authorities failed to establish intention to evade tax payment (mens ria). Since mens ria was absent, orders detaining goods were quashed. Petition allowed.
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