TRANSPORTATION OF GOODS Section 51, Rule 63 to Rule 70

Establishment of Check Posts and ICC (1)
• If with a view to prevent or check – avoidance or Evasion f tax under this Act
• State Government, considers it necessary so to do
• It may by notification
• Direct for establishment of check post or ICC or both
• At such place or places, as may be specified in the notification.

An inclusive definition is a definition of expansion.

 The Supreme Court has held that the words used in an inclusive definition denote extension and they cannot be treated as restricted in any sense. When inclusive definition is dealt with, it would be inappropriate to put a restrictive interpretation upon terms of wider denomination. The word 'includes' is an inclusive definition and expands the meaning. [See for instance, Corporation of the City of Nagpur v. Its employees AIR 1960 SC 675, Vasudev Ramchandra Shelat v. Pranlal Jayanand Thakar AIR 1974 SC 1728 and Doypack Systems (P.) Ltd. v. Union of India AIR 1988 SC 782
When words of expansion are used, it is justified to fall back upon the rule of ejusdem generis not Noscitur a sociis

AAR can justifiably entertain its discretion not to allow the application under section 245R(2) where application made 4 years after transaction in question entered into

In Red Hat India (P.) Ltd.,

[2012] 18 taxmann.com 259 (AAR - New Delhi) (3-2-2012)
• As an authority constituted under a statute, Authority for Advance Rulings may have a jurisdiction to decline a ruling even when one of these clauses in the proviso is not attracted or one of them is not strictly satisfied

• The Authority can justifiably exercise its discretion not to allow the application under section 245R(2) of the Act on the ground that the applicant has not approached this Authority with reasonable diligence and has approached it only more than four years after the transaction giving rise to the application was entered into and even assessments for two years were already completed

Application for advance ruling barred if transaction involved in application is identical to transaction included in a return of income filed before making application

 In GTB Invest ASA decision rendered on 3-2-2012

 [2012] 18 taxmann.com 262 (AAR - New Delhi)

 By filing a return, an assessee invites an adjudication on all the questions arising out of that return; sub-section (2) of section 245R only speaks of the question arising before the Authority; so if an answer to that question would be involved in the return filed or would arise out of the return filed, it would be a case where the bar is attracted

• By filing a return, that person is inviting the Assessing Officer to decide the question for him and that makes the question pending before the income-tax authority; then clearly, the bar under clause (i) of the proviso to section 245R(2) of the Act would be attracted