Held - Regarding the first question as to whether applicant can be treated as “Governmental Authority” or “Local Authority”, the contention.....

Held - We observe that the facts of the case as seen from the records before us is that the applicant is undertook the work of construction mainly .....

Held - The applicant The Rajasthan Housing Board (RHB) is established on 24th February, 1970 vide Rajasthan Housing Board ordinance & later on .....

Held - he terms ‘Government Authority’ & ‘Government entity’ were inserted as definition in notification No. 31/2017 – Central Tax (R.....

Held - Since Hyderabad Metropolitan water supply and sewerage board is a board set up by act of state legislature to carry out any function entrust.....

Held - Undisputedly SUDA, being a registered society, is not a Panchayat or a Municipality or any Board or Cantonment as specified in the above-ref.....