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Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
An advance ruling under section 97(2) is confined to questions arising from a supply of goods or services undertaken by the applicant, so issues relating to amounts shared with facilitators as consideration for services rendered to the applicant fell outside that scope. The Authority also noted that the taxability of transactions between the society and its members had already been decided in prior adjudication proceedings, triggering the bar under section 98(2). As the primary questions were inadmissible on these grounds, the connected questions on classification and exemption could not be entertained, and no ruling was issued on mutuality or taxability.
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