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...
Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit of definition of "sale" as defined under Section 2(35) of the RVAT Act, 2003 or not? - test of predominance - cannot be classifiable as sale or supply of goods but the transaction will be of service on account of Predominant Test/ Aspect Doctrine - HC
Levy VAT - health care services - supply / sale of goods to patients - implants, surgical items and medicines sold by the respondents - sale or service - whether the same was falling within the ambit of definition of "sale" as defined under Section 2(35) of the RVAT Act, 2003 or not? - test of predominance - cannot be classifiable as sale or supply of goods but the transaction will be of service on account of Predominant Test/ Aspect Doctrine - HC
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