Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Construction for educational institutions and public welfare projects was treated as non-commercial: works for a charitable medical college, police housing and allied welfare facilities did not become taxable merely because fees were collected, incidental revenue arose, or a small shopping or canteen component existed. An accepted VCES declaration could not be reopened as "substantially false" merely because the Department later took a different valuation or interpretational view, so finality attached to the declaration. On limitation and penalty, minor reconciliation differences between the profit and loss account and ST-3 returns, together with payment before notice and absence of suppression, defeated extended limitation and consequential penalties; only the admitted balance manpower-supply liability survived with interest, subject to limitation.
Construction for educational institutions and public welfare projects was treated as non-commercial: works for a charitable medical college, police housing and allied welfare facilities did not become taxable merely because fees were collected, incidental revenue arose, or a small shopping or canteen component existed. An accepted VCES declaration could not be reopened as "substantially false" merely because the Department later took a different valuation or interpretational view, so finality attached to the declaration. On limitation and penalty, minor reconciliation differences between the profit and loss account and ST-3 returns, together with payment before notice and absence of suppression, defeated extended limitation and consequential penalties; only the admitted balance manpower-supply liability survived with interest, subject to limitation.
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