Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
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Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
Goods bearing a common pictorial representation and packaging features were held to fall within the amended definition of brand name, but the exemption under Serial Nos. 73 and 74 of Notification No. 2/2017-Central Tax (Rate), as amended, remained available because the petitioner had filed the prescribed affidavit voluntarily foregoing any actionable claim or enforceable right over the brand name and the department had treated the goods as unbranded. The corporate name printed on the package, being required under food and legal metrology laws, could not by itself defeat the exemption. The invocation of the extended period under Section 74 also failed, as the relevant facts were already disclosed to the department; only the normal period under Section 73 could apply. The issue of bunching multiple tax periods in one notice was left open.
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