TaxcodeIN - Where the Revenue seeks to classify a product under a residuary or entry different from that claimed by the assessee, the burden lies squarely upon it | Classification relates directly to chargeability, the onus of establishing applicability of a taxing entry rests upon the Department | Recourse to a residuary clause is permissible only when the goods cannot reasonably be brought within the ambit of any specific entry - Hamdard (Wakf) Laboratories Vs. Commissioner, Commercial Tax, U.P. Commercial

Remember Me

Extra Search & Filters

[Section, Sub-section, Rules wise GST Case Laws]

Case Summary: Get Access to Case Summary with Headnotes/ Case Notes.
Extra Search & Filter Options: Section & Sub-section, Rules, Chapter wise, Subject wise Case Laws Filter Options.
Comprehensive Database: Reporting orders & judgments, both reportable and non-reportable, of all forums with case summary and original judgment PDFs.
Landmark Case Filters: Identify and focus on landmark or important cases separately.
Keep you up2date: Daily WhatsApp updates, email newsletter, weekly bulletins, monthly case digests

taxcode.in prioritizes timely reporting

Start Free Trial Now

In case you've already logged in, click here to know why you're not able to access this content.