Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the final figure represents the purchase value only. - HC
KVAT Act - Refund of the excess input tax paid - even though purchase value is calculated including the elements specified in Section 2(n) of the Entry Tax Act, the final figure represents the purchase value only. - HC
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