Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim.
Applying the common parlance and essential character tests, the article explains that products whose composition and intended use show they are fruit-based beverage preparations cannot be excluded from a statutory "fruit drink" entry merely by being labeled as "sharbat" or by regulatory nomenclature; the decisive factors are nature, composition and commercial identity. Inclusive "including" clauses must be construed broadly and the Revenue bears the burden to justify residuary classification; resort to residuary entries is impermissible where a specific entry reasonably applies. Uniform concessional treatment across multiple States has evidentiary weight for commercial understanding and supports a bona fide classification claim.
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