Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
GST applies to supplies of goods or services, not to compulsory acquisition compensation for land and attached structures. Land and buildings are immovable property rather than goods, and acquisition through the State's exercise of eminent domain is an expropriation, not a sale by the owner or provision of a service. No legal provision was identified to impose GST on the compensation, including its structural component. The High Court therefore treated deduction of GST from the acquisition award as beyond power, quashed the deduction, and directed refund with interest.
GST applies to supplies of goods or services, not to compulsory acquisition compensation for land and attached structures. Land and buildings are immovable property rather than goods, and acquisition through the State's exercise of eminent domain is an expropriation, not a sale by the owner or provision of a service. No legal provision was identified to impose GST on the compensation, including its structural component. The High Court therefore treated deduction of GST from the acquisition award as beyond power, quashed the deduction, and directed refund with interest.
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