Verdicts under indirect tax
Section 129 is a complete code for the purpose of addressing all violations committed in transit leading to detention, seizure, and release of goods and brings within its sweep all such contraventions, irrespective of the gravity of the violation itself.
Vide decision of High Court of Madras in Ideal Movers (P.) limited vs. State tax Officer. Facts of the case: The Petitioner is a transporter and had
Composite supply of goods and services and regular supply are differentiated.
A finding as regards composite supply must take into account supplies as effected at a given point in time on 'as is where is' basis. In particular instances
Clubs cannot be treated as distinct from their members and there is no sale transaction between a club and its members. Hence, there can be no sales tax or service tax on supplies by club to its members
Vide decision of Supreme Court of India in State of West Bengal vs. Calcutta club Limited. Facts of the case: The Assistant Commissioner of