Held - The collection of defaulted / delayed instalments is a service performed by the foreman in relation to a chit. The appellant has been attemp.....

Held - We find that the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, d.....

Held - We find that the extension of loan by the applicant (DCA) to the customers is a transaction separate from the transaction of supply of goods.....