Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
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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