Supreme Court Allows Revenue Appeal in Central Excise Duty Dispute Over Footwear Sales to Military Institutions. Bulk Sales to Institutional Consumers Do Not Qualify as Retail Sales Under Section 4(A) of Central Excise Act, 1944, Making Manufacturer Ineligible for Tax Benefits Under Notification No. 12/2012-CE.
21 Mar 2023The Supreme Court heard appeals against a CESTAT order that had granted tax benefits to a footwear manufacturer under Notification No. 12/2012-CE read...
