State of Andhra Pradesh vs Larsen and Tourbo Ltd.
Taxability of works contract-Liability of assessee on turnover of sub-contractors-Once the assessee had assigned work to a registered sub-contractor, transfer of property in goods would only be by the sub-contractor who was a regist [LexDoc Id : 346122]
Synergy Textiles vs State of Punjab
Levy of penalty and interest for delayed payment of tax-Opportuinity of being heard-
The high court rejected the assessee's appeal against the tribunal's order remanding the case back to the designated authority, since no substantial [LexDoc Id : 358711]
CTT vs Ramayan Traders
Taxing statutes-Common or commercial parlance to be adopted in the absence of definition-In interpreting items in taxing statutes, resort should not be made to scientific and technical meaning of the term and expression but to their popula [LexDoc Id : 406550]