Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no transfer of right to use goods and the petitioner was only rendering services which are only amenable to tax by the Union of India and not by the State - HC
Nature of Contract - use of machinery for doing Seismic surveys activity - transfer of property for providing services is involved in the contract or not - there was no transfer of right to use goods and the petitioner was only rendering services which are only amenable to tax by the Union of India and not by the State - HC
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