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HomeIndirect TaxesPersonal Inspection & Agriculture Dept. Input Not Enough for Technical Micronutrient Classification:...

Personal Inspection & Agriculture Dept. Input Not Enough for Technical Micronutrient Classification: Karnataka High Court Faults Commissioner’s Approach

Indirect Taxes

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By Mariya Paliwala
Karnataka High Court

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The Karnataka High Court has held that the Commissioner relied on: personal inspection of the manufacturing process, and a communication from the Director of Agriculture. However,  such steps did not satisfy the requirement of expert determination, especially given the technical nature of the issue.  The bench of Justice S.G.Pandit and Justice K. V. Aravind set…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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