Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
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