https://www.taxtmi.com/caselaws?id=802055 Pre-26 July 2023 supplies falling under compensation-cess Entry 52B required ground clearance to be assessed in the laden condition, using the applicable vehicle type-approval standard where the entry did not define the measurement. The later substitution expressly introducing unladen ground clearance enlarged the cess scope and applied prospectively. Statutory type-approval certificates showing laden clearance below the prescribed threshold prevailed over unsupported website or commercial-portal material; the Revenue bore the burden to establish classification under the higher-rate entry. Each registered dealer nevertheless remained independently responsible for self-assessment, and a manufacturer's applied rate was not a complete defence. As no differential cess was established, corresponding interest and penalty did not arise. en-us Tue, 27 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802055 Pre-26 July 2023 supplies falling under compensation-cess Entry 52B required ground clearance to be assessed in the laden condition, using the applicable vehicle type-approval standard where the entry did not define the measurement. The later substitution expressly introducing unladen ground clearance enlarged the cess scope and applied prospectively. Statutory type-approval certificates showing laden clearance below the prescribed threshold prevailed over unsupported website or commercial-portal material; the Revenue bore the burden to establish classification under the higher-rate entry. Each registered dealer nevertheless remained independently responsible for self-assessment, and a manufacturer's applied rate was not a complete defence. As no differential cess was established, corresponding interest and penalty did not arise. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802055