Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
Flavoured milk's GST classification was in issue, specifically whether it falls under Tariff Heading 0402 (milk containing added sugar or other sweetening matter) taxable at 5% or under Heading 2202 as a beverage. Applying the special-entry-over-general-entry principle and relying on binding precedent in materially identical facts, flavoured/sweetened milk was held to be specifically covered by Heading 0402 rather than the general beverage entry under 2202. Consequently, the impugned classification and demand orders were quashed, and the authority was directed to refund the tax paid along with applicable interest within three months. - HC
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