Held – Sample drugs are supplied by Sponsor from out-side of India, imported by the applicant.....

Held - On a combined reading of Section 2 and Section 16 of SGST Act, 2017, it can be construed tha.....

Held - The points achieved by the stockiest or the dealer will determine the type of incentive they are going to receive. Thus, the goods received .....

Held - Section 17(5)(h) clearly mentions that input tax shall not be availed in respect of “goods lost, stolen, destroyed, written off or dispose.....

Held - The term ‘assets” would definitely include the “inventory” and since these goods are procured in the course of business, would be co.....

Held -  It can be seen from the loyalty program that the applicant, on the basis of a particular transaction / purchase by the customer throug.....