https://www.taxtmi.com/caselaws?id=164874 The court ordered the refund of tax amounts to the petitioner, amounting to Rs. 1,62,23,677, for photographic activities, considering them as service contracts, not sales of goods. The judgment emphasized fair treatment and consistency, acknowledging the violation of article 14 and the need for statutory interest on the refunded amounts. The decision was subject to a pending Supreme Court case and allowed the government to request security before refunding the amounts, ensuring adherence to legal principles in resolving the refund petition. en-us Wed, 11 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164874 The court ordered the refund of tax amounts to the petitioner, amounting to Rs. 1,62,23,677, for photographic activities, considering them as service contracts, not sales of goods. The judgment emphasized fair treatment and consistency, acknowledging the violation of article 14 and the need for statutory interest on the refunded amounts. The decision was subject to a pending Supreme Court case and allowed the government to request security before refunding the amounts, ensuring adherence to legal principles in resolving the refund petition. Case-Laws VAT and Sales Tax Wed, 11 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164874