Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The petitioner's obligation under the contract was to source non-standard goods, as per KINFRA's designs and specifications, from vendors outside the state for incorporation in the works contract in Kerala. Even though the goods initially entered Kerala before being incorporated, breaking the chain of movement, this did not alter the inter-state nature of the transaction as the goods were specifically sourced from outside for the contract. The mere intervening event of the goods entering Kerala could not render it an intra-state sale. Therefore, the petitioner was not liable to pay tax under the KGST Act on the inter-state supply of goods for the works contract execution in Kerala. The High Court allowed the revisions, setting aside the Appellate Tribunal's orders and answering the questions of law in favor of the assessee against the revenue.
The petitioner's obligation under the contract was to source non-standard goods, as per KINFRA's designs and specifications, from vendors outside the state for incorporation in the works contract in Kerala. Even though the goods initially entered Kerala before being incorporated, breaking the chain of movement, this did not alter the inter-state nature of the transaction as the goods were specifically sourced from outside for the contract. The mere intervening event of the goods entering Kerala could not render it an intra-state sale. Therefore, the petitioner was not liable to pay tax under the KGST Act on the inter-state supply of goods for the works contract execution in Kerala. The High Court allowed the revisions, setting aside the Appellate Tribunal's orders and answering the questions of law in favor of the assessee against the revenue.
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