Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
Classification dispute over an agro-product: the article identifies the legal issue as whether low percentages of N, P, K render those elements non-essential and thus the product falls under a general chemical heading rather than fertiliser. It notes heavy reliance on an incomplete laboratory test report and that the appellate order failed to address invocation of the extended limitation period. The piece records remand to the adjudicating authority for fresh classification adjudication, direction to resolve outstanding lab-query and limitation points, and to decide afresh observing principles of natural justice within six months.
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