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<h1>Interpretation of Notification No. 1/2006-S.T.: High Court rules on inclusion of client's goods value.</h1> The High Court of Madras issued an interim order in response to a petition regarding the interpretation of Notification No. 1/2006-S.T. The court ruled ... Interpretation of explanatory clause in Sl. No. 7 of the Notification No. 1/2006-S.T. - inclusion of value of goods supplied and provided by client's supplier in assessable value - prima facie construction of a notification explanation - interim injunction pending final adjudicationInterpretation of explanatory clause in Sl. No. 7 of the Notification No. 1/2006-S.T. - inclusion of value of goods supplied and provided by client's supplier in assessable value - Whether the respondents can insist that the value of goods supplied and provided by the client of the assessee must be included under the explanation added at Sl. No. 7 of Notification No. 1/2006-S.T. - HELD THAT: - The High Court, on a prima facie reading of the explanation added at Sl. No. 7 to Notification No. 1/2006-S.T., found that the respondents' insistence on including the value of goods supplied and provided by the client of the assessee is not in accordance with that explanation. The court recorded a provisional construction of the explanatory provision and concluded that, at this stage, such inclusion cannot be sustained on the basis of the explanation as interpreted by the court. In view of this prima facie conclusion, the court granted the interim relief sought by the petitioner and issued notice to the respondents. [Paras 2]Prima facie view formed that respondents' insistence to include the value of goods supplied and provided by the client's supplier is not in accordance with the explanation in Sl. No. 7 of Notification No. 1/2006-S.T.; interim order granted and notice issued.Final Conclusion: The High Court granted the interim relief sought by the petitioner after forming a prima facie view that the respondents' demand to include the value of goods supplied and provided by the client's supplier is not supported by the explanation in Sl. No. 7 of Notification No. 1/2006-S.T., and issued notice to the respondents. The High Court of Madras made an order in response to a petition regarding the interpretation of Notification No. 1/2006-S.T. The court issued an interim order stating that the value of goods supplied by the client of the Assessee should not be included as insisted by the respondents.
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