Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms provides for transfer of right to use the trucks for transportation of petroleum products of oil company - the effective control and possession was always with AHS. What was being provided to HPCL was only a transportation service on hire. - Not liable to VAT - HC
Nature of transaction - sale or service - tankers given on hire - deemed sale or transfer of the right to use any goods for any purpose - The agreement in clear terms provides for transfer of right to use the trucks for transportation of petroleum products of oil company - the effective control and possession was always with AHS. What was being provided to HPCL was only a transportation service on hire. - Not liable to VAT - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4902 
