Yum Restaurants India (P) Ltd. and Anr. vs UOI and Ors.
Expression 'Indian Service Providers' appearing in SFIS including all Indian entities including individual nationals-Expression 'served from India brand' to be read in the context of object to accelerate growth in export of services from India-The expression 'Indian Service Providers' appearing in Served From India Scheme (SFIS) under the Foreign Trade Policy 2009-14 would include all Indian [LexDoc Id : 478129]
HC (Delhi)
2015
Tata Sons Ltd. and Anr. vs State of Maharashtra and Anr.
Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act 1985: Tax liability on transfer of right to use goods-Right to use intangible or incorporeal goods capable of being transferred, No indication in Act that such right to be exclusively transferred in favour of transferee, Tax leviable-With a view to systematically develop, promote and enhance the brand equity in the word 'TATA' as well as to legally protect the same, the first petit [LexDoc Id : 478594]
Assitant Commissioner vs Hindustan Urban Infrastructure Ltd. and Ors.
Kerala General Sales Tax Act 1963: Definition of term dealer-Broad and expansive interpretation-The definition of 'dealer' under various sales tax legislations had been given a broad and inclusive interpretation. Such a broad and expansive interp [LexDoc Id : 476132]
