Chief Commissioner of Central Goods and Service Tax vs Safari Retreats Private Ltd – S.17(5)(c & d) CGST Act- Constitutional Validity Upheld
Central Goods and Services Tax Act, 2017,2016- Section 17(5)- Constitutional validity of clauses (c) and (d) of Section 17(5) upheld- The expression “plant or machinery” used in Section 17(5)(d) cannot be given the same meaning as the expression “plant and machinery” defined by the explanation to Section 17- The question whether a mall, warehouse or …