Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Rate of tax on iron and steel - Execution of civil works contract - State Legislature has no competence to levy tax at more than 5% on iron and steel used in the same form in the execution of works contract which falls under Section 14 of CST Act - HC
Rate of tax on iron and steel - Execution of civil works contract - State Legislature has no competence to levy tax at more than 5% on iron and steel used in the same form in the execution of works contract which falls under Section 14 of CST Act - HC
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