Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
HC affirmed penalty under Section 10A of CST Act for misuse of C-Forms. Assessee purchased construction materials claiming concessional tax rates but failed to demonstrate integral connection to manufacturing process. Court held that concessional rates under Section 8(3)(b) apply only when goods listed in Registration Certificate are used for manufacturing or resale. Building materials used for office construction do not qualify for concession. Assessee's failure to prove goods' direct connection to production process violated statutory requirements. HC dismissed appeal, upholding Joint Commissioner's order imposing penalty, emphasizing strict compliance with Registration Certificate specifications for concessional tax eligibility.
HC affirmed penalty under Section 10A of CST Act for misuse of C-Forms. Assessee purchased construction materials claiming concessional tax rates but failed to demonstrate integral connection to manufacturing process. Court held that concessional rates under Section 8(3)(b) apply only when goods listed in Registration Certificate are used for manufacturing or resale. Building materials used for office construction do not qualify for concession. Assessee's failure to prove goods' direct connection to production process violated statutory requirements. HC dismissed appeal, upholding Joint Commissioner's order imposing penalty, emphasizing strict compliance with Registration Certificate specifications for concessional tax eligibility.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
