TMI BlogJob-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier...Job-work - duty liability of job-worker or supplier? - The duty liability can be shifted to the supplier of raw materials or semi-finished goods only if the supplier gives an undertaking in terms of the notification - it is noted that the learned counsel’s argument that this is a procedural lapse. It is opined that this is a substantial condition which cannot be taken as a procedural condition, as it shifts the duty liability from the job worker to the supplier of raw materials or semi-finished ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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