Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CESTAT Rules Customer’s Premises is the ‘Place of Removal’ in FOR Destination Sales Where Seller Bears Transit Risk
The CESTAT ruled that the customer’s premises is the place of removal in destination sales where the seller bears transit risk, clarifying tax liability under customs laws.