AAAR: Reverses AAR, ground clearance in laden condition relevant for “Compensation Cess Rate Notification"

Maharashtra AAAR holds ruling by AAR as ‘arbitrary and ungrounded’, holds that for the purpose of compensation cess @ 22% under Serial No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only; Opines that the ruling passed by the AAR that ground clearance will be measured in the unladen state, is based on flimsy notion in so much as they inferred that the weights of the passengers occupying the motor vehicles is no...