Whether supplies made to Government falls under article 243G or 243W of the constitution and is eligible for exemption ?
TRT-2026-1300

Issue Favourable to Tax Payer ?:- yes

Held - It could be seen from the list supra that the functions entrusted to the municipalities at SI.No. 13 are Promotion of cultural, educational and aesthetic aspects, from which it can be inferred that promotion of educational aspects are part of the functions. There are four main aspects of education i.e congnitive, affective, psychomotor and social. Each one contributes to a student's overall development and learning. Cognitive developmen.....

TRT-2026-1299

Issue Favourable to Tax Payer ?:- yes

Held - The applicant is providing manpower services like FDA, SDA, Typists, drivers Data Entry Operator, "D" Group etc to Zilla Panchayat/Taluk Panchayat/ Social welfare department/Backward Classes Welfare Department. But these manpower services are not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted.....

TRT-2026-968

Issue Favourable to Tax Payer ?:- yes

Held - The agreement between the applicant and the State Government for supply of fortified Wholemeal Atta/Atta is found to be executed in terms of G.O. No. 2834-F.S. dated 6th September, 2017. The said Notification provides guidelines for the procedure of empanelment of flour mills/ attachakki to convert wheat into fortified atta/wholemeal atta in pursuance of clauses 36 and 37 of the West Bengal Public Distribution System (Maintenance & .....

TRT-2026-904

Issue Favourable to Tax Payer ?:- no

Held - The applicant is providing manpower supply for tissue culture production and for handling the process of research on flowers, planting and growing for Horticulture department, Government of Karnataka. Now let us see whether tissue culture is covered under 1st entry of eleventh schedule which says 'Agriculture, including agricultural extension'.

In view of the above we observe that, tissue culture is not same as agriculture and the.....

TRT-2026-902

Issue Favourable to Tax Payer ?:- yes

Held - From the documents produced before us, we find that the applicant has received work order for a number of municipalities in West Bengal under Swachh Bharat Mission/Mission Nirmal Bangla. The functions entrusted to a municipality under the Twelfth Schedule to Article 243W inter alia contain Public health, sanitation conservancy and solid waste management. We, therefore, hold that the supply involved in the instant case is in relation to .....

TRT-2026-920

Issue Favourable to Tax Payer ?:- yes

Held - The agreement between the applicant and the State Government for supply of fortified Wholemeal Atta/Atta is found to be executed in terms of G.O. No. 2834-F.S. dated 6th September, 2017. The said Notification provides guidelines for the procedure of empanelment of flour mills/ attachakki to convert wheat into fortified atta/wholemeal atta in pursuance of clauses 36 and 37 of the West Bengal Public Distribution System (Maintenance & .....