General Instruments Company vs UOI and Ors.
Exemption from customs duty-Procedural lapse on the Revenue department’s part-The appellant had been issued a Special Imprest Licence (SIL) in spite of applying for a Project Import Licence due to a procedural lapse on the Respo [LexDoc Id : 345868]
CTT vs Ramayan Traders
Taxing statutes-Common or commercial parlance to be adopted in the absence of definition-In interpreting items in taxing statutes, resort should not be made to scientific and technical meaning of the term and expression but to their popula [LexDoc Id : 406550]
Larsen and Toubro Ltd. vs State of Karnataka
Sales tax on development of plot-Construction under a tripartite agreement-The Department's view that when a developer constructed flats under a tripartite agreement between it, the owner of the plot under development and the [LexDoc Id : 349300]
