Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC determined that a university's primary educational mission precludes its ancillary activities from being classified as a business for tax purposes. The court ruled that providing canteen facilities to students does not constitute a commercial enterprise, and therefore the university is not liable for VAT on such incidental transactions. The burden of proving a independent business intention rests with the tax department, which failed to establish such intent. Consequently, the tax demand was deemed invalid, and the petition was allowed, setting aside the tribunal's previous assessment order.
HC determined that a university's primary educational mission precludes its ancillary activities from being classified as a business for tax purposes. The court ruled that providing canteen facilities to students does not constitute a commercial enterprise, and therefore the university is not liable for VAT on such incidental transactions. The burden of proving a independent business intention rests with the tax department, which failed to establish such intent. Consequently, the tax demand was deemed invalid, and the petition was allowed, setting aside the tribunal's previous assessment order.
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