Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Whether freight charged to buyers for consignments on a "freight to pay" basis must be included in assessable value under the valuation rules was addressed; tribunal applied the flow-back/benefit test and prior rulings holding that buyer-paid freight for goods cleared through consignment agents at consignment depot is not includible in assessable value, and therefore excluded such freight from valuation. The tribunal also applied judicial discipline by following its earlier decisions for the same taxpayer/periods rather than divergent precedents, and accordingly set aside the impugned order and allowed the appeal with consequential relief.
Whether freight charged to buyers for consignments on a "freight to pay" basis must be included in assessable value under the valuation rules was addressed; tribunal applied the flow-back/benefit test and prior rulings holding that buyer-paid freight for goods cleared through consignment agents at consignment depot is not includible in assessable value, and therefore excluded such freight from valuation. The tribunal also applied judicial discipline by following its earlier decisions for the same taxpayer/periods rather than divergent precedents, and accordingly set aside the impugned order and allowed the appeal with consequential relief.
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