Supreme Court Customs Act | Importer s Subsequent Import Bill Be Discarded If Undervalued To Previously Imported Identical Or Similar Goods: Supreme Court Case Title: M/s Global.
Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not Sale Of Goods If Control Over Equipment Is Retained By Contractor, VAT Can t Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v.
Supreme CourtDefinition Of Manufacture U/s 2(e)(1) Of UP Trade Tax Act Does Not Include Blending And Packaging Tea: Supreme CourtCase Title: Commissioner Of Trade Tax, U.P. v. M/s Mishra Tea.
The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service and would not attract Sales Tax or Value Added Tax (VAT) assuming the transaction to be sale of.