Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) are not enumerated in Entry-9 of the VI Schedule, which covers dyes and chemicals. A Government Order directs a levy of 8% sales tax on all chemicals not covered under Entry-9. In a similar case, the erstwhile High Court of Judicature, Andhra Pradesh held that any chemical not enumerated in Entry-9 would fall under the Government Order and be taxable at 8% only, irrespective of its usage as a raw material. Consequently, the goods in question are to be taxed at 8% as they are chemicals not covered under Entry-9. The Revision Orders of the Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P, Hyderabad are set aside, and the petition is allowed.
Sodium Bicarbonate (Soda Ash) and Magnesium Sulphate (Epsom Salt) are not enumerated in Entry-9 of the VI Schedule, which covers dyes and chemicals. A Government Order directs a levy of 8% sales tax on all chemicals not covered under Entry-9. In a similar case, the erstwhile High Court of Judicature, Andhra Pradesh held that any chemical not enumerated in Entry-9 would fall under the Government Order and be taxable at 8% only, irrespective of its usage as a raw material. Consequently, the goods in question are to be taxed at 8% as they are chemicals not covered under Entry-9. The Revision Orders of the Joint Commissioner (CT) (Legal), Office of the Commissioner of Commercial Taxes, A.P, Hyderabad are set aside, and the petition is allowed.
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