Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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The petitioner was exempt from paying GST on the supply of cotton seed oil cake under Entry No. 102 of Notification No. 2/2017, as it qualifies as cattle feed. The pre-GST VAT regime also exempted cotton seed oil cake as cattle feed. The respondent Authority's objections, based on the Audit Party's findings that the petitioner could not prove the purchasers' status, are irrelevant as the end-use as cattle feed is undisputed. The Supreme Court has held that the end-use of a product by the purchaser is not a concern for the assessee in classifying goods. Therefore, the petitioner is entitled to the exemption for supplying cotton seed oil cake as cattle feed under the GST Act. The High Court quashed the impugned orders denying the exemption and allowed the petition.
The petitioner was exempt from paying GST on the supply of cotton seed oil cake under Entry No. 102 of Notification No. 2/2017, as it qualifies as cattle feed. The pre-GST VAT regime also exempted cotton seed oil cake as cattle feed. The respondent Authority's objections, based on the Audit Party's findings that the petitioner could not prove the purchasers' status, are irrelevant as the end-use as cattle feed is undisputed. The Supreme Court has held that the end-use of a product by the purchaser is not a concern for the assessee in classifying goods. Therefore, the petitioner is entitled to the exemption for supplying cotton seed oil cake as cattle feed under the GST Act. The High Court quashed the impugned orders denying the exemption and allowed the petition.
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