Judicial restraint in advance ruling proceedings leaves the dredging and desilting exemption issue open for statutory appeal.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AAAR declined to rule on the exemption claim for dredging and desilting services because the same transaction and period were already covered by a notice and adjudication order under section 73. It held that deciding the exemption issue in the advance ruling appeal could prejudice the statutory remedies available against that order, so judicial propriety required restraint. The Authority therefore left all substantive questions open, including the claimed exemption under Entry 3 or 3A, for determination in the appropriate appellate proceedings arising from the adjudication order.....