Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
Recovery of water charges by a home owners' association was held to form part of the composite HOA service, not a separate exempt supply of water as goods. The Authority found the association to be a distinct legal person supplying membership organisation services, with water intrinsically linked to maintenance and upkeep of the residential complex, so Entry 99 of Notification No. 2/2017 could not be invoked. It further held that the applicant did not satisfy the pure agent conditions, so water charges had to be included in the value of supply and aggregated with maintenance charges for the exemption threshold. The service was classified under SAC 999598 and taxed at 18% when the threshold was exceeded.
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