SC
upholds Single Judge bench view of HC, provisions of Standards of Weights and
Measures Act, 1976 (SWM Act, 1976), Standards of Weights and Measures
(Enforcement) Act, 1985 (SWM Act, 1985) and Legal Metrology Act, 2009
(LMA, 2009) inapplicable to 'mineral water' sale in hotels and restaurants at
prices above MRP; Notes HC’s Division Bench observation that Single Judge Bench
judgment to the effect that charging prices in excess of printed MRP does not
violate provisions of SWM Act, shall not be enforceable in respect of
provisions of LMA, 2009 and same needs to be adjudicated in de-novo proceedings
under the new Act; Elucidates that, object of LMA, 2009 is only to do away with
1976 and 1985 Acts and combine provisions into one enactment to make the law
simple and bring in transparency, moreover, despite changes made by
46thConstitutional amendment introducing Article 366(29A), position qua ‘sale’
in LMA 2009 / Rules remains exactly the same; Remarks, definition of “sale”
contained in both Acts demonstrates that composite indivisible agreements for
supply of services and food and drinks would not come within the purview of
either enactment since the object is something quite different; SC also rejects
Revenue’s reliance on definition of ‘institutional consumer’ contained in Rules
and contention that hotels would be under the coverage of LMA, 2009 : SC
Subscribe to:
Post Comments (Atom)
No Permanent Establishment Unless Proven by the Revenue
The Income Tax Appellate Tribunal (Delhi Bench) recently in the case of SAIC clarified an important principle in international taxation: th...
-
A new website launched for TDS related matters www.tdscpc.gov.in TRACES – T DS R econciliation A nalysis and C orrection E nabling S yste...
-
The Central Board of Direct Taxes (CBDT) released the Draft Income Tax Rules, 2026 on February 7, 2026. It has invited suggestions and opi...
-
These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisi...
-
An eminent concern within the GST framework pertains to the entitlement of Input Tax Credit (ITC) concerning expenditures associated with In...
-
The posting had been move to another website. Please click the link below to get the access of the same. https://taxofindia.wordpress....
-
This Tax Alert summarizes a recent ruling of Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT) [1] . The issue invo...
-
Section 68 -Cash credits Section 69 -Unexplained investments Section 69A - Unexplained money, etc Section 69B -Amount of investme...
-
On payment of Contractor, Publisher, Ad-Service Provider etc. above Rs. 20000/- in the financial year, then the TDS is must be deducted u...
-
Anna Covaco is trying to sell her ancestral property - a piece of land worth nearly Rs 10 crores in today's market. Being a senior cit...
-
PENSION SCHEME IN CASE OF AN E MPLOYEE JOINING CENTRAL GOVERNMENT OR ANY OTHER EMPLOYER ON OR AFTER JANUARY 1,2004 New pension s che...
No comments:
Post a Comment