- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
Sale of “Ready to eat Unbranded food and drinks including sweets, savouries and non-alcoholic beverages” by restaurant not attached to Star Hotel taxable @ 2% u/s 7 (1)(b) of TNVAT Act; Clarification issued u/s 48-A of Act
ACAAR No 042 / 2014-15 dated September 29, 2014
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