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EC kicks off updation of Electoral Rolls for Haryana, Jharkhand, Maharashtra & J&KMany beneficial legal provisions proposals in plate for GST Council’s meeting todayMinister launches 10th tranche of commercial Coal Mine AuctionsSwiss Court sentences Hinduja family members to 4-yr jail-term for exploiting Indian staffers at Geneva mansionCentre imposes stock limits on tur and chana until Sept 30thGovt notifies new law enacted to stymie malpractices in competitive examinationsHaj Pilgrimage: Govt sets up portal real time monitoring of patients, OPDs and critical care treatmentAnti-tax protest turns ‘taxing’ in Nairobi; 200 injured in police lathi-chargeChouhan assures 100% procurement for Tur, Urad and MasoorUS Supreme Court upholds ban on guns in domestic abuse casesI-T- AO cannot travel beyond the mandate, he cannot proceed to make any other additions beyond the reasons recorded to reopen the assessment: ITATSouth Korea to supply arms to UkraineI-T- Provisions of Section 68 place burden on assessee of proving identity, creditworthiness of parties & genuineness of the transaction; assessee must disprove allegations levelled to AO's satisfaction: ITATChina threatens EU of intensified trade warI-T-CIT(A) cannot absolve assessee from rigors of Section 68, where assessee does not furnish evidence to prove identity, creditworthiness of parties & genuineness of transaction: ITATJapanese company Nissan pauses production at Chinese plantI-T- Furnishing of audit report for claiming a deduction or exemption is mandatory requirement, while mode & stage of filing thereof is a procedural aspect: ITATFlorida family seeks compensation from NASA after space junk wrecks houseI-T- Where requisite audit report is available with AO before assessment order is framed, then claim of deduction cannot be denied to assessee, even if audit report may not have been filed along with ITR: ITATArmenia recognises Palestinian StateCus - Musk Melon Dried Seeds imported by Assessee found to be unfit for human consumption; order directing re-export thereof is sustained; penalty quashed as Assessee may have been unaware of changes in import policy for this item: CESTATIndia to bid for 2036 Olympics; to push for inclusion of cricket and KabaddiST - Tax demand raised under Business Support Service - No evidence exists to show that Assessee had any contract for provision of said service; SCN itself mentions that Assessee only engaged in organizing transport of goods - demand unsustainable: CESTATFails to drub Pawan Kalyan; YSRCP leader changes his nameCX - Since the exempted goods have been exported out of India, therefore, provisions of sub rule (1), (2) & (3) of Rule 6 of Credit Rules are not applicable: CESTAT



The 'taxing' story of Malabar Parota, calories notwithstanding!

parota or paratha or bread or roti

huge waste of money and energy of the country bringing a national loss. so called simple and good tax is really simply litigative and good enough to harass .
some body said that it is a consumption based tax . destination based tax. so there exist an importance of consumer who will pay the tax which has to be same across india when one nation one tax gingle is there. it is a settled position that what the consumer understands from a product, why he consumes that , what is the cause or object of consuming the same is very important. the nomenclature is not a decisive factor but the use the functionality of a bread or roti is important factor to decide . the roti chapati bread and parotha may be different in pricing or presentation but the job of them is to kill the hunger or satisfy the same. so all are the same and different from the other food preparations they are necessary item to survive and are not like other food items which are consumed over and above basic food. in a thali also the achar chatni and papad are not basic things to satisfying the hunger but to give the mor joy to tongue than to stamach. paratha by whatever name called is a basic g food item should be taxable at 5 percent maximum. kerla high court decision is applicable all over india unless there is a contradictory decision by division bench or stay against it or by any other high court as the gst law is central law too. recently madras high court has held that the exemption here it is lower rate has to be seen from the user point of view and not from supplier point of view. the exemption or the lower rate should be seen from the purposive construction approach or interpretation approach and with the wide open eyes.

Navin Khandelwal 30/04/2024



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