Without material evidence for proposed supply, no ruling can be extended : AAR

In re Esmario Marine Private Limited (GST AAR Tamilnadu) Apart from the pictures and write-up, the applicant has not furnished any documents such as Bill of Entry, Tax Invoice, Purchase Order, address of sale & Service centers, letter/ correspondences to support their argument that they are in discussion with the mentioned Principals, the class of buyers of such intended goods, agreement/letter entered into with such class of recipients, etc which are essential facts of the case. The applicant has stated that they intend to enter into dealership with the principals as stated above, procure...