Classification of goods – Pattadar pass book cum title deed

Manipal Technologies Ltd Vs State of Karnataka (Karnataka High Court)

HC held that authority for Advance Ruling and the Appellate Authority for Advance Ruling have rightly given a ruling that ’Pattadar Pass Book cum Title Deed’ is classifiable under HSN 4820 and it is not a document classifiable under HSN 4907.

FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT

In this petition the petitioner has sought for the following reliefs:

i. issue a writ of certiorari or any other writ, order or direction quashing the impugned order No. KAR/AAAR 14-A/2019-20 dated 04.02.2020 at Annexure – A;

Please become a Premium member. If you are already a Premium member, login here to access the full content.