Court :
Supreme Court of India
Brief :
The Revenue Department challenged the decision of Rajasthan High Court before the Hon'ble Supreme Court of India of holding that services of loading, unloading, lifting and shifting, by way of the crane provided by the assessee to transport department/other institutions constitute contract of service and not 'sale' as provided u/s 2(35)(iv) of the Rajasthan VAT Act, 2003in the case of Assistant Commercial Taxes Officer, Anti- Evasion-Iii, Ward -I,Rajasthan v. Agarwal Carriers And Lifters [S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023].
Citation :
S.B. Sales Tax Revision / Reference No. 132/2020 dated April 13, 2023
Subscribe to CCI PRO for unlimited access
Already a PRO member? Login here for an ad-free experience.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
View Details
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
View Details
CAclubindia
