Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
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The CESTAT held that the movement of goods from the appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state supply of goods. Consequently, no central sales tax was leviable. The demand was set aside and the appeal was allowed, considering the Liquor Sourcing Policy of Bihar, Liquor Policy of Jharkhand, and identical Master Agreements between the appellant and Corporations in those states.
The CESTAT held that the movement of goods from the appellant's manufacturing unit in Rajasthan to its depots in Bihar and Jharkhand constituted inter-state stock transfers, not inter-state supply of goods. Consequently, no central sales tax was leviable. The demand was set aside and the appeal was allowed, considering the Liquor Sourcing Policy of Bihar, Liquor Policy of Jharkhand, and identical Master Agreements between the appellant and Corporations in those states.
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