Indirect Tax Weekly Digest | 20 September 2023

Hightlights

• Bombay High Court - Appellate Authority cannot reject an appeal both on grounds of limitation and merits.
• Sikkim High Court - Benefit under the Budgetary Support Scheme is not available to units pursuant to a change in its constitution.
• AAR Andhra Pradesh - Industrial inputs sold to manufacturers are not classifiable under the relevant entry for the same when sold to end consumers.

We hope you find it useful and an interesting read.

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