The Court held that the existence of a common director does not dilute corporate separateness, nor does it authorise the tax department to recover dues of one company from another.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

DGFT has permitted the export of organic sugar up to 50,000 metric tonnes in a financial year, following APEDA guidelines and existing export rules.