Exemption in respect of motor vehicles subject to certain ...

Central Excise

September 20, 2023

Exemption in respect of motor vehicles subject to certain conditions - transfer of ownership versus related party transactions - merely because the appellant and M/s VIPL belong to a common group of companies, the transaction between them cannot be considered other than sale or purchase of the chassis and the Ownership of chassis not transferred after sale of the same by VIPL to Appellant. - the appellants succeed both on merit as well as on limitation - AT

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Exemption in respect of motor vehicles subject to certain ...

Central Excise

September 20, 2023

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