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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Goods meant for power project - international competitive ...


Tax Conditions for ICB Power Projects Must Be Possible; Law Cannot Demand the Impossible.

June 22, 2015

Case Laws     Central Excise     AT

Goods meant for power project - international competitive bidding (ICB) - When a particular condition cannot be satisfied, its fulfilment cannot be insisted in accordance with the principle of lex non cogit ad impossiblia which is applicable to the tax matters also - AT

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