Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Paddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436) because that entry is limited to machineries used in agriculture, horticulture, forestry, poultry and bee keeping; ejusdem generis and noscitur a sociis principles and the popular meaning of "agriculture" were applied, and notification definitions are confined to their own notifications. A press release is not binding for tariff classification. Absent a specific tariff entry, the aerators are classed under the residual machinery entry (machines not specified elsewhere) and subject to GST under the residual entry.
Paddle wheel aerators used in aquaculture do not fall within the specific agricultural machinery heading (HSN 8436) because that entry is limited to machineries used in agriculture, horticulture, forestry, poultry and bee keeping; ejusdem generis and noscitur a sociis principles and the popular meaning of "agriculture" were applied, and notification definitions are confined to their own notifications. A press release is not binding for tariff classification. Absent a specific tariff entry, the aerators are classed under the residual machinery entry (machines not specified elsewhere) and subject to GST under the residual entry.
Note: It is a system-generated summary and is for quick reference only.
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