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...
Revision of assessment order to deny the exemption - despite the breach of condition, AO granted benefit of exemption. The action was thus clearly erroneous. Under section 67 of the Gujarat Sales Tax Act, Commissioner had power to take any order passed by the said authority in revision and pass such order as he thinks just and proper - demand confirmed - HC
Revision of assessment order to deny the exemption - despite the breach of condition, AO granted benefit of exemption. The action was thus clearly erroneous. Under section 67 of the Gujarat Sales Tax Act, Commissioner had power to take any order passed by the said authority in revision and pass such order as he thinks just and proper - demand confirmed - HC
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