HIGHLIGHTS
- Supreme Court – Supply of goods for permissive use while retaining the effective control is not leviable to Sales tax / Value Added Tax but instead would be leviable to Service tax.
- Allahabad High Court – Officers of the Directorate General of Goods and Services Tax Intelligence are proper officers and hence, empowered to issue summons under the GST law.
- CESTAT, Delhi – An exemption notification or a policy issued by a Ministry of the Government cannot determine the classification of goods under the Customs law.
Source: BDO India
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