Category Archives: GST Judgments

No GST on Service of maintenance of Parks by society to Govt or local authority : AAR

By | September 20, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Nursery Men Co-oprative Society, In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 18 OF 2018 AUGUST  6, 2018 RULING 1. M/s The Nurserymen Co-operative Society Ltd, (called as the ‘Applicant’ hereinafter), Lalbagh, Bengaluru 560004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97… Read More »

No GST even if toll charges collected by sub contractor : AAR

By | September 19, 2018

In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even… Read More »

12% GST on Works Contract Services by sub contractor to main contractor for railways original works

By | September 17, 2018

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shree Construction, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER NO. GST-ARA-09/2018-19/B-65 JULY  11, 2018 RULING   1. The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST… Read More »

Works Contractor needs to take GST registration in state where he has fixed establishment : AAR

By | September 12, 2018

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Jaimin Engineering (P.) Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/07 AND F.NO.IV(4)7/AAR/RAJ/2018-19/33-35 JULY  20, 2018 Ms. Shafaly Girdharwal, CA for the Applicant. RULING 1. SUBMISSION OF THE APPLICANT: M/s Jaimin Engineering Private Limited is engaged in construction of Cold storage. GST provisions for registration are covered in Chapter… Read More »

Receiver of Services can not apply GST Advance Ruling : AAR

By | September 12, 2018

AUTHORITY FOR ADVANCE RULINGS, TAMIL NADU Dr. Dathu Rao Memorial Charitable Trust, In re MS. MANASA GANGOTRI KATA AND THIRU S.VIJAYAKUMAR, MEMBER ORDER NO. 3/AAR/2018 JULY  30, 2018 RULING 1. Dr. Dathu Rao Memorial Charitable Trust, “PATHWAY” E-76/1, 12th West street, Kamaraj Nagar, Thiruvanmiyur, Chennai 600041 (hereinafter called the Applicant or the Trust) is a registered society registered under the Tamil… Read More »

GST Order passed without considering objections of assessee was to be set aside : HC

By | September 11, 2018

HIGH COURT OF RAJASTHAN Sakeel v. State Tax Officer SANJEEV PRAKASH SHARMA, J. S.B. CIVIL WRITS NO. 13485 OF 2018 JULY  4, 2018 Alkesh Sharma, Adv. and Sarvesh Jain, Adv. for the Petitioner. R.B. Mathur, Adv. and Ms. Tanvi Sahai, Adv. for the Respondent. JUDGMENT 1. It is stated by learned counsel for the petitioner that show cause notice was issued… Read More »

No Advance Ruling can be given on admissibility of Cenvat credit as transitional credit under GST : Madhya Pradesh AAR

By | September 8, 2018

AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Sasan Power Ltd., In re RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER ADVANCE RULING NO. 1 OF 2018 JUNE  6, 2018 Gopal Mundra, Ravi Ghiyani and Mrs. Laxmi Vyas for the Applicant. ORDER   1. Brief facts of the case 1.1 M/s. Sasan Power Ltd., Sasan (hereinafter referred to as “the Applicant”), are engaged in the business of… Read More »

GST on Sale of religious goods in Satsang by Charitable Trust : AAR

By | September 4, 2018

Sale of religious goods in Satsang by Charitable Trust would attract GST: AAR AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-41/2017-18/B-48 JUNE  14, 2018 Download Judgment Other GST judgments

Do not invoke bank guarantee if there is time to file Appeal :KERALA HC

By | August 21, 2018

respondent will not invoke the bank guarantee for three months. HIGH COURT OF KERALA Berger Paints India Ltd. v. State Tax Officer DAMA SESHADRI NAIDU, J. W.P. (C) NO. 23251 OF 2018 JULY  16, 2018 Tomson T. Emmanuel, Adv. for the Petitioner. Smt. Thushara, Govt. Pleader, Rajesh B., Lal K. Joseph and Sreelal N. Warrier, SC for the Respondent. JUDGMENT 1. The petitioner, a… Read More »

Seized goods could be released on providing bank guarantee :KERALA HC

By | August 21, 2018

once the petitioner provides the bank guarantee for the tax and penalty and bond for the value of goods, under Rule 140 of the Rules, it will have the goods provisionally released. HIGH COURT OF KERALA Garuda Timber Traders v. Assistant State Tax Officer DAMA SESHADRI NAIDU, J. W.P. (C) NO. 26848 OF 2018 AUGUST… Read More »

Input Tax Credit not available on Cash carry vans sold as scrap after using those in business : AAR

By | August 17, 2018

As per the meaning assigned to “goods” under clause (52) to Section 2 of the CGST Act, money is excluded from the ambit of the “goods”. coming to the definition of money under the Section 2(75) of the CGST Act, 2017, we find that “money” means the Indian legal tenderbut shall not include any currency that… Read More »

No GST Exemption even if registered brand name logos is removed , keeping other things unchanged : MAHARASHTRA AAR

By | August 17, 2018

The Appellant intends to revise the packaging of the subject goods and the manner in which the subject goods are put up for sale, to exclude from the packages the registered trademarks, namely ‘More trademarks’ and the ‘Aditya Birla’ logo. Appellant intends to make the following indicative declarations on the product package by using common/generic words- – The term ‘Value’ with… Read More »

Water Authority to bear GST if work contract issued before GST Act: KERALA HC

By | August 16, 2018

HIGH COURT OF KERALA Reena Engineers & Contractors (P.) Ltd. v. Kerala Water Authority DEVAN RAMACHANDRAN, J. W.P. (C) NOS. 13630 AND 13676 OF 2018 JUNE  7, 2018 Santhosh Mathew, Arun Thomas, Jennis Stephen, Alphin Antony, Vijay V. Paul, Smt. Karthika Maria and Smt. Maria Roy for the Petitioner. P. Benjamin Paul, SC for the Respondent. JUDGMENT 1. These two writ petitions are filed by the same petitioner,… Read More »

GST payable on activities between corporate office and units located in other states : KARNATAKA AAR

By | August 15, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Columbia Asia Hospitals (P.) Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR/ADRG 15 OF 2018 JULY  27, 2018 Naveen Rajapurohit for the Applicant. RULING 1. M/s Columbia Asia Hospitals Private Limited, (called as the ‘Applicant’hereinafter), having its registered office at The Icon, 2nd Floor, No.8, 80 feet Road, HAL III… Read More »

GST to be paid by Taxi Aggregator not by taxi operators for providing mobile app and billing services to customer : KARNATAKA AAR

By | August 14, 2018

The applicant is liable to tax on the amounts billed by him on behalf of the taxi operators for the service provided in the nature of transportation of passengers through it, in accordance with the provisions of sub-section (5) of section 9 of the Central Goods and Services Tax Act 2017 read with Notification No.… Read More »

Time Extended for GST registration if not taken due to unavoidable circumstances : CALCUTTA HC

By | August 14, 2018

HIGH COURT OF CALCUTTA MGI Infra (P.) Ltd. v. Assistant Commissioner, State Goods & Service Tax DEBANGSU BASAK, J. W.P. NO. 10646 (W) OF 2018 JULY  9, 2018 Boudhyan Bhttacharrya, Anindya Bagchi, Abhratosh Mazumder, Ld. Addl. AG., Prithu Dudhoria, Debasish Ghosh,K.K. Maity and Bhaskar Prasad Banerjee for the appearing Parties. JUDGMENT 1. The petitioner seeks consideration of an application for extension of time… Read More »

Coffee supplied to SEZ units is not Zero rated supply : KARNATAKA AAR

By | August 14, 2018

AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Coffee Day Global Ltd., In re HARISH DHARNIA AND DR. RAVI PRASAD M.P., MEMBER ADVANCE RULING NO. KAR/ADRG 13 OF 2018 JULY  26, 2018 S. Vishnumurthy, CA for the Respondent. RULING   1. M/s Coffee Day Global Limited, 23/2, 6th Floor, Vittal Mallya Road, Bangalore – 560 001, having GSTIN number 29AABCA5291P1Z3, have filed an application,… Read More »

No Credit of Krishi Kalyan cess allowed to be carried forward under GST : MAHARASHTRA AAR

By | August 8, 2018

The accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit.… Read More »

Supply of UPS with battery could be considered as Mixed Supply under GST : AAR

By | August 4, 2018

Supply of UPS with battery could be considered as Mixed Supply: AAR APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL Switching Avo Electro Power Ltd., In re RAKESH KUMAR SHARMA AND MS. SMARAKI MAHAPATRA, MEMBER APPEAL CASE NO. 04/WBAAAR/APPEAL/2018 JULY  25, 2018 Ravi Raghavan, Adv. for the Appellant. RULING 1. This Appeal has been filed by M/s Switching Avo Electro Power… Read More »

NO GST on Project Management Consultancy services for Pradhan Mantri Awas Yojna : AAR

By | August 2, 2018

Project Development and Management Consultancy services (‘PDMC’) provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services (‘PMC’) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India. AUTHORITY FOR ADVANCE… Read More »

Pay GST on transportation charges even if transporter isn’t a GTA: Maharashtra AAR

By | July 28, 2018

Question: “Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? Answer: Answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act, AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Dinesh Kumar Agrawal, In re… Read More »

No deduction allowed for Rate difference from Transaction value under GST : MAHARASHTRA AAR

By | July 28, 2018

GST on Discounts given after supply The applicant pays GST on the full value of invoice raised by them on the authorised dealers/stockists at the time of original supply of goods to the said authorised dealers/stockists. However, by issuance of credit note for rate difference, the sale price of goods sold by the applicant to the authorised… Read More »

No excuse that part B of Eway bill not updated due to technical error on Portal : Madhya Pradesh HC

By | July 25, 2018

Can you save penalty for not making Eway bill by arguing that Eway bill not updated due to technical error on Portal Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining how to save penalty if Eway bill not generating due to technical error on eway bill Portal The stand… Read More »

Bail to GST evaders issuing fake invoices : CALCUTTA HC Clarify

By | July 21, 2018

 It is settled position of law that grant of bail is a rule and rejection of bail is an exception While granting bail, the Court has to keep in mind the nature of the accusations, the nature of evidence in support thereof the severity of the punishment which conviction will entail, the character of the… Read More »

GST Rates on Brake Pad and Auto Parts Clarified by HARYANA AAR

By | July 21, 2018

“The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. In view of the notification no. 1/2017-CentraI Tax (Rate), dated 28.06.2017, as amended from time to… Read More »

Fabrication & fitting of bus bodies on chassis supplied by client is not Job work : HARYANA AAR

By | July 21, 2018

The customer is providing only chassis. All inputs/materials required for fabrication of bus body, has to be used by the applicant from its own account. Under such situation it is the bus-body which is being fabricated and also being mounted on the chassis provided by the customer. Therefore, it is not merely job-work. Rather it… Read More »

10% GST on Truck mounted cranes being special purpose motor vehicles; HARYANA AAR

By | July 20, 2018

The applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck… Read More »

No GST on Frozen meat sold in packaged form : Haryana AAR

By | July 20, 2018

the phrase ‘unit container’ means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.’  It is the case of the applicant that they supply to Army sheep/goat meat in carcasses of… Read More »

E-way bill mandatory if non-taxable supplies made through delivery challan : Kerala HC

By | July 18, 2018

Whether E-way bill mandatory if non-taxable supplies made through delivery challan Video Tutorial by CA Satbir Singh (Voice in Hindi , Slides in English)  explaining how mandatory if non-taxable supplies made through delivery challan In the present case the delivery chalan which accompanied the transport is one issued by the assessee respondent, over which the assessee… Read More »

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR

By | July 13, 2018

The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »

GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

By | July 13, 2018

GST on Cleaning of various Agriculture produce away from agricultural farm Video Analysis by CA Satbir Singh in Hindi Various  agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is… Read More »

Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR

By | July 13, 2018

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »

No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR

By | July 13, 2018

Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of  Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

By | July 12, 2018

GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »

Pay GST on Service provided to body Corporate created by Govt : ODISHA AAR

By | July 11, 2018

GST on Service provided to Company created by Govt Video Explanation by CA Satbir Singh in Hindi Issue : Odisha Madhyamik Shiksha Mission (OMSM), Government of Odisha, had mandated the Odisha Knowledge Corporation Limited (OKCL) to implement ICT (information and Communication Technology) project in 4000 government and government aided higher secondary schools across the State… Read More »

GST on Rakhi Clarified by WEST BENGAL AAR

By | July 6, 2018

GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »

Do expeditious adjudication for release of detained goods under GST : KERALA HC

By | July 6, 2018

HIGH COURT OF KERALA Ajith A.R. v. State Tax Officer, Trivandrum P.B. SURESH KUMAR, J. W.P. (C) NO. 16378 OF 2018 MAY  23, 2018 M.R. Sarin, Adv. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT   1. Petitioner seeks release of the goods detained by the first respondent under Section 129 of the Central Goods… Read More »

GST Appeal due to delay couldn’t be dismissed if No Appellate Authority constituted: HC

By | July 5, 2018

HIGH COURT OF PUNJAB AND HARYANA R.S. Steel Traders v. State of Haryana RAJESH BINDAL AND DEEPAK SIBAL, JJ. CWP NO. 27168 OF 2017 MAY  14, 2018 Sandeep Goyal, Adv. for the Petitioner. Ms. Tanish Peshawaria, DAG. for the Respondent. ORDER   Rajesh Bindal, J. – The present writ has been filed impugning order dated 25-10-2017 passed by the Excise and… Read More »

No Advance ruling can be given if issue pending before GST Council: TELANGANA AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY  2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »

Pay GST on non tariff charges recovered from consumer by electricity distribution company :RAJASTHAN AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN TP Ajmer Distribution Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/02 MAY  11, 2018 Varun Sharma, FCA for the Applicant. RULING (A) SUBMISSION OF APPLICANT 1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in… Read More »

ITC is available even if supplies made under concessional rate of 5% GST: AAR

By | July 5, 2018

Goods and services on which concessional rate of tax is applicable are not figured in the list under Section 17 (5) of the Central Goods & Services Tax Act, 2017 . Hence, the ITC is allowed on the supplies effected by paying duty at concessional rate of tax. Moreover, the supplies effected at concessional rate of… Read More »

Tax Officer has to take decision on application for revision of VAT returns :Kerala HC

By | July 5, 2018

HIGH COURT OF KERALA KNR Walayar Tollways (P.) Ltd. v. Commercial Tax Officer P.B. SURESH KUMAR, J. W.P. (C) NO. 8643 OF 2018 MARCH  14, 2018 R. Muralidharan Aroor and R. Ramakrishnan Potty, Advs. for the Petitioner. V.K. Shamsudeen, Sr. Govt. Pleader for the Respondent. JUDGMENT 1. Petitioner was an assessee under the Kerala Value Added Tax Act (‘the Act’) on… Read More »

Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR

By | July 4, 2018

GST on Compensation received by Tenant We observe herein that the receipt of amounts towards alternate accommodation or delayed possession of premises would be receipt of amounts for doing an act i.e. vacating the premises for redevelopment as well as tolerating the construction cum redevelopment work till possession of new redeveloped premises as per agreement… Read More »

No GST on Goods sold on high seas sale basis :MAHARASHTRA AAR

By | July 4, 2018

GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »

Correct GST Registration if wrongly applied with PAN of Partner instead of Firm :ALLAHABAD HC

By | June 29, 2018

HIGH COURT OF ALLAHABAD Bengali Lal & Sons v. State of U.P. ABHINAVA UPADHYA AND ASHOK KUMAR, JJ. WRIT TAX NO. 747 OF 2017 NOVEMBER  8, 2017 Rishi Raj Kapoor for the Petitioner. Ramesh Chandra Shukla, C.S.C for the Respondent. ORDER 1. Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as… Read More »

Seized goods under GST act to be released on giving security equal to invoice value, other than cash or bank guarantee : ALLAHABAD HC

By | June 28, 2018

HIGH COURT OF ALLAHABAD Akash Traders v. State of U.P BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 7 OF 2018 JANUARY  8, 2018 Praveen Kumar and Hitashu Kataria Anand for the Petitioner. ORDER   1. Heard Shri Praveen Kumar, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. This writ petition has been… Read More »

Vehicle details not updated in Eway bill, Goods detained could be released on furnishing bank guarantee :KERALA HC

By | June 23, 2018

HIGH COURT OF KERALA Kairali Granites v. Assistant State Tax Officer A.K. JAYASANKARAN NAMBIAR, J. W.P. (C) NO. 15994 OF 2018 MAY  15, 2018 K. Srikumar, Sr. Adv., K. Manoj Chandran, Adv., P.R. Ajithkumar, Adv. and S.A. Mansoor (Pattanum), Adv. for the Petitioner. Smt. Thushara James, Govt. Pleader for the Respondent. JUDGMENT 1. A consignment of marble, granite slabs and tiles that was… Read More »

E-way Bill Date wrongly declared , Seized goods to be released on furnishing security other than cash or bank guarantee: HC

By | June 21, 2018

HIGH COURT OF ALLAHABAD Pragati Enterprises v. State of U.P. BHARATI SAPRU AND NEERAJ TIWARI, JJ. WRIT TAX NO. 25 OF 2018 JANUARY  12, 2018 Murari Mohan Rai for the Petitioner. ORDER 1. We have heard Shri M.M. Rai, learned counsel for the petitioner and Shri C.B. Tripathi, learned Standing Counsel for the respondent. 2. Learned Standing Counsel has received… Read More »

Sale of old newspapers not liable to State Sales Tax: Madras HC

By | June 21, 2018

HIGH COURT OF MADRAS State of Tamil Nadu v. P.S. Sambandam Mudaliar & Co. S. MANIKUMAR AND V. BHAVANI SUBBAROYAN, JJ. TAX CASE NO. 94 OF 2018 APRIL  6, 2018 V. Hari Babu, Addl. Govt. Pleader (Taxes) for the Petitioner. ORDER S. Manikumar, J. – Instant Tax Case (Revision) is filed by the Revenue against the order of the… Read More »