Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
Biodegradable bag classification depends on constituent material: bags made of polymer or compostable plastics fall under Chapter 39, while bags made of paper fall under Chapter 48. The Authority declined to determine actual biodegradability or compostability, treating that as a scientific question outside its jurisdiction under Section 97(2). Entry No. 319 of Schedule I grants a 5% concessional rate for paper sacks/bags and biodegradable bags only if the goods are in fact biodegradable; if that condition is not met, the concessional entry does not apply and the general rate under the applicable Chapter 39 classification governs.
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