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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Classification of pedestrian controlled tractors/power tillers as rotary tillers under heading 84.32. - Reg

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....rs as rotary tillers under heading 84.32. - Reg. I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office stating that pedestrian controlled tractors/power tillers classifiable under CTH 87.01 are being cleared as rotary tillers under CTH 84.32 and that the incorrect classification has adversely affected the interests of the domest....

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....ng and lowering agricultural implements, with coupling devices for trailers or semi trailers or with a power take off for driving machines such as threshers and circular saws. It is further stated that this heading also covers `pedestrian controlled tractors' or `walking tractors'. These tractors are small agricultural tractors equipped with a single driving axle carried on one or two wheels, and ....

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