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Credit Note Issued By Manufacturer To Dealer Is Valuable Consideration Within Definition Of Sale, Hence Exigible To Sales Tax: SC
The Supreme Court recently held that a transaction between manufacturer & dealer while acting pursuant to warranty, must be construed as sale...
"Clarificatory Provision May Be Made Applicable Retrospectively, May Not Expand Or Alter Scope Of Original Provision"- SC Clarifies
A Supreme Court Bench of Justice KM Joseph and Justice BV Nagarathna has observed that "any legislation or instrument having the force of law, which...
