Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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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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