Case Law Details
Case Name : In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)
Related Assessment Year :
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)
There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the concerned primary market or the farmers’ market is located in that foreign land. We observe from a combined reading of entry number 54 of the Exemption Notification and definition 2(d) of the Exemption No
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.