Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The case involves disputes u/s CST Act and KVAT Rules. The High Court addressed issues including whether a time gap exceeding 100 days between transit end and buyer lifting affects sale in export, treatment of stock transfer in export sales, proper apportionment methodology, and concessional tax rate eligibility. The Court held that the Tribunal erred in imposing the 100-day limit, stock transfer inclusion, and apportionment methodology. It remitted issues for reconsideration. The Court upheld the concessional tax rate for a vehicle sale but allowed penalty recomputation. The petition was partially allowed.
The case involves disputes u/s CST Act and KVAT Rules. The High Court addressed issues including whether a time gap exceeding 100 days between transit end and buyer lifting affects sale in export, treatment of stock transfer in export sales, proper apportionment methodology, and concessional tax rate eligibility. The Court held that the Tribunal erred in imposing the 100-day limit, stock transfer inclusion, and apportionment methodology. It remitted issues for reconsideration. The Court upheld the concessional tax rate for a vehicle sale but allowed penalty recomputation. The petition was partially allowed.
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