Ground-clearance measurement: laden standards governed pre-amendment vehicle cess classification, while Revenue bore the burden of proving higher-rate eligibility.
Case-Laws
GST
Pre-substitution Entry 52B required ground clearance to be understood through vehicle type-approval standards, which measured it in the fully laden condition because the entry prescribed neither a definition nor a measurement method. The later unladen-ground-clearance requirement expanded the higher-cess vehicle class and operated prospectively from 26 July 2023. For earlier supplies, statutory test certificates showing below-threshold laden clearance prevailed over unsupported online specifications; Revenue bore the burden of proving higher-rate classification. Dealers nevertheless had to self-assess tax on independent outward supplies. Because Revenue did not segregate or prove liability for post-amendment supplies, the differential cess demand and consequential interest and penalty were set aside.
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