Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
The case involved the interpretation of Article 366 (29A) of the Constitution regarding the transfer of right of use goods. The High Court examined whether contracts for hiring launch vehicles for a bridge project constituted a sale or a service under Section 65 (105) (zzzzj) of the Finance Act, 1994. The court held that the contracts were service contracts as the essential elements of a sale were absent. The court emphasized that the control over the vessels remained with the petitioners, making it a service contract. Citing the case of M/s K. P. Mozika, the court concluded that there was no transfer of right of use, and the contracts fell within the ambit of service contracts. Consequently, the impugned order was set aside, and the respondents were directed to process the application for refund. The writ petition was allowed.
The case involved the interpretation of Article 366 (29A) of the Constitution regarding the transfer of right of use goods. The High Court examined whether contracts for hiring launch vehicles for a bridge project constituted a sale or a service under Section 65 (105) (zzzzj) of the Finance Act, 1994. The court held that the contracts were service contracts as the essential elements of a sale were absent. The court emphasized that the control over the vessels remained with the petitioners, making it a service contract. Citing the case of M/s K. P. Mozika, the court concluded that there was no transfer of right of use, and the contracts fell within the ambit of service contracts. Consequently, the impugned order was set aside, and the respondents were directed to process the application for refund. The writ petition was allowed.
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