Classification, of goods, might be founded on different basis, ...

Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.

October 4, 2018

Case Laws VAT and Sales Tax HC

Classification, of goods, might be founded on different basis, namely, geographical, or according to objects or occupations or the like and what is necessary is that there must be a nexus between the basis of classification and the object of the Act under consideration.

View Source

← Previous Next →

Classification, of goods, might be founded on different basis, ...

Goods Classification Must Align with Legislative Purpose: Consider Geography, Objects, or Occupations for Effective Categorization.

October 4, 2018

Case Laws VAT and Sales Tax HC

You may also like:

If the primary purpose and the predominant object are to promote the welfare of the general public, the purpose would be a charitable purpose; and that when an object is...

If at the commencement of the society, its objects are for educational purposes and its investment in the land was not considered as unexplained investment and treated...

Classification of imported goods - different categories of "IP Phones" such as (i) IP Audio Phones (ii) IP Audio Conference Phones (iii) Wireless IP Phones (iv) IP Video...

Refusal of registration u/s 10(23C)(vi) - Although the ld. CIT (E) has said so, it nowhere stands proved that the funds/income of the Applicant are being utilised for...

The dispute centered on tariff classification of imported multimedia speakers and spare parts between CTH 85182200 (speakers) and CTH 85279100 (broadcast receivers)....

Classification of goods - Sulphuric Acid, used in the manufacture of Agricultural Grade Zinc Sulphate - classified as fertiliser under Chapter 31 of CETA or classifiable...

Classification of imported goods - If every ‘flange’ available in the market could be used in any industry, then perhaps the classification under a single CTH would have...

Exemption u/s 11 - activities of the assessee are charitable in nature or not? - AO Compare the assessee with a private colonizer - From the development undertaken by...

Classification of goods - Import of parts of tower - if for Central Excise purposes, the same goods are considered as components of WOEG then there is no reason as to...

Classification of imported goods - 36-Port-100GE Interface Card - The exemption notification does not perse provide for any aid for classification of goods. - It is a...

Registration under section 12A – If the primary purpose and the predominant object are to promote the welfare of the general public the purpose would be a charitable purpose - AT

Classification of imported goods - MTS Heavy Melting Scrap - ship anchor chains - the imported goods are required to be considered as metallic scrap as per the...

Classification of manufactured goods - Potato Flakes - the subject goods are classifiable under Tariff Item No. 11052000

Denial of Cenvat credit - capital goods or inputs - Classification of goods - classification of the goods cannot be changed at the hands of the recipients of ‘inputs’...

Classification of goods - rate of tax - Isopropyl rubbing alcohol IP - Chlorhexidine Gluconate and Isopropyl Alcohol solution - medicaments or not - Classification of...

Quick Updates: