Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed.
The note examines whether soya flour qualifies for exemption under Notification No. 48, which was limited to atta of cereals and besan of pulses. It records that soya flour, derived from soyabean, fell outside those exempted categories and was not treated as cereal flour or pulse flour. On that basis, the exemption was unavailable and the levy of Central Sales Tax on inter-State sales was left undisturbed; the writ challenge failed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
