Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
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Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
Relevant product market was identified as use of Crystalline Durability Admixture in heavy infrastructure projects and geographic market as India; the Maharashtra-only market pleaded by the appellant was rejected for lack of basis. The respondent authority (MSRDC) was held not to be dominant in the relevant market after assessment of market share and project data, and therefore no abuse of dominance under the Competition Act was found; IRC accreditation as an eligibility criterion did not amount to unfair discrimination. No cartelisation or agreement restricting supply was established, no prima facie case required DG investigation, and the appeal was dismissed.
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