Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Natural gas supplied under the GSPA was held to be an inter-State sale concluded at Gadimoga in Andhra Pradesh, where delivery, measurement, title and risk passed to the buyer's designee; the subsequent movement through a common carrier pipeline into Uttar Pradesh was only transportation and did not convert the transaction into an intra-State sale. Co-mingling, re-metering, fungibility and processing during transit did not alter the sale's character, and Uttar Pradesh therefore lacked jurisdiction to levy VAT. Explanation 3 to Section 3 of the CST Act was treated as clarificatory, reflecting the pre-existing legal position and applying to the original scheme of the provision.
Natural gas supplied under the GSPA was held to be an inter-State sale concluded at Gadimoga in Andhra Pradesh, where delivery, measurement, title and risk passed to the buyer's designee; the subsequent movement through a common carrier pipeline into Uttar Pradesh was only transportation and did not convert the transaction into an intra-State sale. Co-mingling, re-metering, fungibility and processing during transit did not alter the sale's character, and Uttar Pradesh therefore lacked jurisdiction to levy VAT. Explanation 3 to Section 3 of the CST Act was treated as clarificatory, reflecting the pre-existing legal position and applying to the original scheme of the provision.
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