Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
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