AAR West Bengal
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
AAR West Bengal
Where applicant, a trader of dried and cured tobacco leaves, seeks advance ruling on classification and rate despite previous proceedings concluding that goods are taxable as unmanufactured tobacco at 28 percent, admission of application was barred by first proviso to Section 98(2) since identical questions has already been decided and therefore application is to be rejected as not admissible