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...
Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be imposed on a dealer. - HC
Levy of penalty - sales tax was paid belatedly - discretion - The previous conduct of the dealer is not an irrelevant factor in deciding whether or not penalty should be imposed on a dealer. - HC
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