https://www.taxtmi.com/caselaws?id=167782 A statutory development authority created by the State for planned urban development was treated as a government-linked authority rather than a private entity for sales tax notification purposes. Because its constitution, administration and supervision were controlled by the State Government, supplies made to it qualified for the concessional rate extended to governmental or statutory bodies. The revisional authority's denial of that benefit was therefore found unsustainable, and the assessee retained concessional tax treatment on the sales in question. en-us Thu, 18 Oct 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167782 A statutory development authority created by the State for planned urban development was treated as a government-linked authority rather than a private entity for sales tax notification purposes. Because its constitution, administration and supervision were controlled by the State Government, supplies made to it qualified for the concessional rate extended to governmental or statutory bodies. The revisional authority's denial of that benefit was therefore found unsustainable, and the assessee retained concessional tax treatment on the sales in question. Case-Laws VAT and Sales Tax Thu, 18 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167782