Tax on the sale or purchase of goods expands to include transfers, hire purchase, works contracts and supply-as-service. Insertion of clause (29-A) expands the definition of tax on the sale or purchase of goods to include non-contractual transfers of property in goods, transfers involved in works contracts, hire-purchase or instalment deliveries, transfers of the right to use goods, supplies by unincorporated associations to members, and supplies of food or drink as part of a service; such transfers, deliveries or supplies are deemed to be sales by the supplier and purchases by the recipient.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax on the sale or purchase of goods expands to include transfers, hire purchase, works contracts and supply-as-service.
Insertion of clause (29-A) expands the definition of tax on the sale or purchase of goods to include non-contractual transfers of property in goods, transfers involved in works contracts, hire-purchase or instalment deliveries, transfers of the right to use goods, supplies by unincorporated associations to members, and supplies of food or drink as part of a service; such transfers, deliveries or supplies are deemed to be sales by the supplier and purchases by the recipient.
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