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...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
The case involves a dispute regarding the waiver of Rural Development Cess (RDC) for Assessment Year 2002-03. The petitioner sought installment payment for Rs. 66,269 tax under AP GST Act, but the court stated it cannot order installment payment. Regarding RDC of Rs. 3,00,514, petitioner claimed exemption based on government orders, but respondent argued against it, stating petitioner already collected RDC from FCI. Court agreed with respondent, emphasizing that granting exemption would lead to undue enrichment. Petitioner's failure to challenge the claim led to dismissal of the writ petition.
The case involves a dispute regarding the waiver of Rural Development Cess (RDC) for Assessment Year 2002-03. The petitioner sought installment payment for Rs. 66,269 tax under AP GST Act, but the court stated it cannot order installment payment. Regarding RDC of Rs. 3,00,514, petitioner claimed exemption based on government orders, but respondent argued against it, stating petitioner already collected RDC from FCI. Court agreed with respondent, emphasizing that granting exemption would lead to undue enrichment. Petitioner's failure to challenge the claim led to dismissal of the writ petition.
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