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VAT Judgements

Rules of interpretation

  Taxguy    10 September 2008 at 16:50

impugned judgment has failed to notice the Rules of Interpretation which require that in cases where HSN Code number is indicated against the Tariff Item mentioned in the Third Schedule, then one has to go by the provisions of the HSN as adopted by t

Posted in VAT |    Views

Posted in VAT |    Views

Posted in VAT |    Views

(1) In the matter of interpretation of a taxing statute, as also other statutes where the applicability of Article 246 of the Constitution of India, read with Seventh Schedule thereof is in question, the Court may have to take recourse to various t

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