Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating the same by saturation with water ramming which also involves earth work for filling in the compound, tank, low land, ditches etc. It is, therefore, not a contract for the supply of goods, but the transfer of property in such goods in the course of preparing the site for construction - it is works contract, as defined u/s 2(119) and taxable @ 18%
Nature of transaction - supply of goods or transfer of property - work orders is required to fill in the foundation or plinth by silver sand in layers and consolidating the same by saturation with water ramming which also involves earth work for filling in the compound, tank, low land, ditches etc. It is, therefore, not a contract for the supply of goods, but the transfer of property in such goods in the course of preparing the site for construction - it is works contract, as defined u/s 2(119) and taxable @ 18%
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