TaxTMI 
TaxTMI 
2018 (9) TMI 2001
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....ankaj Gupta, Additional Advocate General, for the Petitioner. Shri Saurabh Goel and Sharan Sethi, Advocates, for the Respondent. ORDER [Order per : Rajesh Bindal, J.]. - This order will dispose of bunch of petitions bearing CWP Nos. 17118, 19806, 25235, 26072 of 2013, 16117, 19024 of 2015 and 8705 of 2016, as common questions of law and facts are involved therein. 2. In CWP No. 17....
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....2013, challenge has been made to order dated 23-12-2011, raising demand of tax on account of sum received for providing security to various banks for the period from 2006-07 to 2010-11. 6. In CWP No. 16117 of 2015, challenge has been made to orders dated 30-3-2014 and 14-11-2014, raising demand of tax on account of sum received for providing security to various banks for the period from 20....
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....ought to be levied on the State of Punjab on certain amounts received by it for providing extra security to various public sector banks and General Post Office, Ludhiana. The kind of service provided by it cannot be said to be trade or business being carried on by the State. 10. On the other hand, Learned Counsel for the respondents submitted that once the State has charged amount as secur....
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.... as Parliament may by law provide in respect of a trade or business of any kind carried on by, or on behalf of, the Government of a State, or any operations connected therewith, or any property used or occupied for the purposes of such trade or business, or any income accruing or arising in connection therewith. (3) Nothing in clause (2) shall apply to any trade or business, or to an....