Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
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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