Created by Fuzzy Cloud | Our 2nd AI-Powered Solution
3 judgments · newest first · showing 1–3
Neyveli Lignite Corporation Ltd., a fertilizer manufacturer, received a government subsidy under the Retention Price Scheme, which compensated the difference between the retention price and the maximum price fixed by the Fertilizer (Control) Order. The Tamil Nadu tax authority treated the subsidy as …
Ashok Leyland Ltd., a manufacturer of trucks, sold vehicles to state transport undertakings and other buyers through its regional sales offices (RSOs) across India. The company filed Form ‘F’ with the Tamil Nadu sales‑tax authority, claiming the movement of goods to RSOs was a transfer, not a sale, …
The State of Tamil Nadu challenged the tax treatment of sales made by Dharangadhara Chemical Works Ltd. (the manufacturer) to Dharangadhara Trading Co. Ltd. (the trading company). The parties had a general agreement under which the trading company obtained orders from out‑of‑state buyers and the …
