Case Laws

SUG (System Use Gas) is an indispensable part of taxable value

Medical Store guilty of Profiteering

Application stands rejected for not producing key elements to discern the nature of the contract

No specific provisions in the act which provide for payment of determined profiteered amount in instalments.

Establishment, organisation and development of industries cannot be a function entrusted to a municipality. AAR ruling upheld.

LNG jetties are not covered within the expression ‘plant and machinery’. AAR ruling upheld.

Provision to pay in installments u/s 80 applies to amounts due other than the self-assessed liability

Mandating the deduction of a one-third of the value of land towards construction services is arbitrary

ITC cannot be denied on the ground that the registration of the suppliers in question has been cancelled with retrospective effect

Rectification which adversely affects any person is possible only after following the principles of natural justice