International Hospital (P) Ltd. vs State of Uttar Pradesh and Ors.
Tax liability: Stents and valves used during surgery-Charges in bill towards drugs and other consumables not rendering transaction of implantation of stent or valve a sale-The petitioner had questioned the legality of an order of Dy. CCT insofar as it brought to tax, under the provisions of the Uttar Pradesh Value Added [LexDoc Id : 461398]
State of Tamil Nadu vs Tvl. West Asia Trading and Shipping
Suppression of turnover: Demand of tax and levy of penalty set aside-Excess amount of tax collected remitted to State, Impugned order upheld-The AO, noting the suppression of certain amount of turnover, had assessed the turnover at three percent and for the turnover in excess three percent [LexDoc Id : 461399]
State of Haryana and Ors. vs Bharti Teletech Ltd.
Exemption Notification-Liberal construction when eligibility criteria fulfilled-An exemption notification should be construed liberally once it was found that the entrepreneur fulfilled all the eligibility criteria. In reading an [LexDoc Id : 456187]