Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
