Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the buildings, remains “Iron and Steel” as declared goods under the provisions of Section 14 of the Central Sales Tax Act, 1956 and therefore are taxable only at the concessional rate of 4% and not at 13% rate of tax - HC
CST - Iron and Steel - the “Iron and Steel” purchased by the respondent–assessee and used in the execution of the civil works contracts of the construction of the buildings, remains “Iron and Steel” as declared goods under the provisions of Section 14 of the Central Sales Tax Act, 1956 and therefore are taxable only at the concessional rate of 4% and not at 13% rate of tax - HC
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