-Taxability of clubs with insertion of 7(1)(aa)
-Eligibility of Main contractor to claim ITC
-Classification of Tax Rate on Mattresses
-Treatment of subsidized food provided to Employees and availability of ITC
S.No | Section | Case Subject | Case | Held | Cases Referred |
1 | Section 7 | Taxability of club with | Bankipore Club Ltd. v. | It was contended by the petitioner that club operates on the principles of agency and | - |
2 | Section | Eligibility of Main | SR Constructions v. | The petitioner is a construction company. They had a works contract agreement with | - |
3 | HSN 9404 | Classification of Tax | Hosur Coir Foams (P.) | Mattresses classifiable under HSN 940429 are liable to Tax @ 18% vide serial | - |
4 | Section 7 | Section 7 | Section 7 | Section 7 | M/s Tata Motors Ltd, |