Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Transfer of right to use or not? - providing specialized lights and equipments for public functions- There is no element of transferring the controlled possession and ultimately the right of the user of the equipments. If at all the assessee was engaged in providing service which may invite service tax at the prescribed rate - Not liable to VAT - HC
Transfer of right to use or not? - providing specialized lights and equipments for public functions- There is no element of transferring the controlled possession and ultimately the right of the user of the equipments. If at all the assessee was engaged in providing service which may invite service tax at the prescribed rate - Not liable to VAT - HC
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