Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Page of 4811
Press 'Enter' after typing page number.
901 to 920 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
