News & Media 13th May 2021
A perpetual subject of dispute under the Indian tax laws, has been the classification of goods. Ranging from the age old dispute on classification of coconut oil to the recent dispute on sanitizers, classification disputes have been a common ingredient of litigation under most Indian indirect tax laws. The recent decision of the Apex Court in the case of Westinghouse Saxby Farmer Ltd, has only raged the storm further, with most industries importing or supplying parts of finished goods being impacted. Adarsh Somani, Partner, ELP and Sonam Bhandari, Principal Associate, ELP analyze this landmark classification conundrum and possible avenues of resolution.
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