Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
AAR held that the Applicant is not a "Promoter" and therefore does not fall within Notification No. 7/2019-CT(Rate); the goods received (M-sand, P-sand, blue metal, boulders, hollow bricks) from unregistered suppliers are neither notified under section 9(3) nor does the Applicant's activity fall within the scope of section 9(4). Consequently, the Applicant is not liable to discharge tax under the reverse charge mechanism on purchases of those goods from unregistered persons.
AAR held that the Applicant is not a "Promoter" and therefore does not fall within Notification No. 7/2019-CT(Rate); the goods received (M-sand, P-sand, blue metal, boulders, hollow bricks) from unregistered suppliers are neither notified under section 9(3) nor does the Applicant's activity fall within the scope of section 9(4). Consequently, the Applicant is not liable to discharge tax under the reverse charge mechanism on purchases of those goods from unregistered persons.
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