Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
The note addresses classification and tax treatment of hookah served within restaurant premises, applying ejusdem generis to read "any other article for human consumption" as limited to substances ingested via the alimentary canal; smoke inhaled from hookah therefore falls outside the food/drink concept. It concludes hookah supplies constitute a composite supply whose principal element is the goods used for smoking, so the transaction is treated as supply of goods under the principal-supply rule. Consequent effects: food continues to be taxed as restaurant service at the concessional rate, tobacco-based hookah is taxed under tobacco product classification, and described non-tobacco smoking preparations are taxed as goods under their appropriate HSN classification.
The note addresses classification and tax treatment of hookah served within restaurant premises, applying ejusdem generis to read "any other article for human consumption" as limited to substances ingested via the alimentary canal; smoke inhaled from hookah therefore falls outside the food/drink concept. It concludes hookah supplies constitute a composite supply whose principal element is the goods used for smoking, so the transaction is treated as supply of goods under the principal-supply rule. Consequent effects: food continues to be taxed as restaurant service at the concessional rate, tobacco-based hookah is taxed under tobacco product classification, and described non-tobacco smoking preparations are taxed as goods under their appropriate HSN classification.
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