Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Section 3A authorises capacity based taxation and rules specifying factors and the manner of determining annual production capacity; the challenged notifications and Rules prescribing machine counts, maximum capacities and a mechanistic computation formula fall prima facie within that statutory mandate and are not manifestly ultra vires. The court held the mechanistic capacity formula reasonable for prima facie review, rejecting arguments that omission of working hours or shifts rendered it irrational. Mandated CCTV for compliance and the prescribed duty rate tied to production factors were held prima facie permissible. Interim relief restraining enforcement was refused, without prejudice to final adjudication.
Section 3A authorises capacity based taxation and rules specifying factors and the manner of determining annual production capacity; the challenged notifications and Rules prescribing machine counts, maximum capacities and a mechanistic computation formula fall prima facie within that statutory mandate and are not manifestly ultra vires. The court held the mechanistic capacity formula reasonable for prima facie review, rejecting arguments that omission of working hours or shifts rendered it irrational. Mandated CCTV for compliance and the prescribed duty rate tied to production factors were held prima facie permissible. Interim relief restraining enforcement was refused, without prejudice to final adjudication.
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