Education/S&H cess - Goods cleared by 100% EOU into DTA - double ...
Central Excise
April 23, 2013
Education/S&H cess - Goods cleared by 100% EOU into DTA - double taxation - there can be no objection for double taxation if the legislature has distinctly enacted it, but while interpreting general words of taxation, the same cannot be so interpreted as to tax the subject twice over to the same tax. - AT
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