https://www.taxtmi.com/highlights?id=72100 Exemption in respect of motor vehicles subject to certain conditions - transfer of ownership versus related party transactions - merely because the appellant and M/s VIPL belong to a common group of companies, the transaction between them cannot be considered other than sale or purchase of the chassis and the Ownership of chassis not transferred after sale of the same by VIPL to Appellant. - the appellants succeed both on merit as well as on limitation - AT en-us Wed, 20 Sep 2023 11:21:15 +0530 Wed, 20 Sep 2023 11:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72100 Exemption in respect of motor vehicles subject to certain conditions - transfer of ownership versus related party transactions - merely because the appellant and M/s VIPL belong to a common group of companies, the transaction between them cannot be considered other than sale or purchase of the chassis and the Ownership of chassis not transferred after sale of the same by VIPL to Appellant. - the appellants succeed both on merit as well as on limitation - AT Highlights Central Excise Wed, 20 Sep 2023 11:21:15 +0530 https://www.taxtmi.com/highlights?id=72100