Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found classification under HSN 6304 appropriate. The court set aside the single bench's remand order, directed immediate processing of refund application with statutory interest, noting that fresh consideration was unnecessary given clear legal position favoring appellant. The original writ petition was allowed, providing definitive resolution on classification disputes.
HC ruled in favor of the appellant regarding classification and taxation of non-woven fabric and PPSB bed sheets under GST. The court confirmed non-woven fabric made from manmade filament is correctly classified under Chapter 56 (HSN 75603) attracting 12% GST instead of 18%. For PPSB bed sheets, the court rejected revenue's attempt to shift burden of proof to appellant and found classification under HSN 6304 appropriate. The court set aside the single bench's remand order, directed immediate processing of refund application with statutory interest, noting that fresh consideration was unnecessary given clear legal position favoring appellant. The original writ petition was allowed, providing definitive resolution on classification disputes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
