Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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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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