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🔥📛 SC in Safari Retreats : Essentiality/ Functionality test to be applied for deciding whether building is 'plant'; Download 91 pages Judgment Copy
➡️ The Supreme Court upheld the validity of clauses (c) and (d) of Section 17(5), rejecting the constitutional challenge.
➡️ It clarified that "plant or machinery" in Section 17(5)(d) cannot be interpreted the same way as in the explanation to Section 17(6).
➡️ Whether a mall, warehouse, or building can be classified as a "plant" depends on the registered person's business and the building's role in that business.
➡️ Buildings constructed for services like renting or leasing may qualify as a plant, subject to a functionality test.
➡️ The Court remanded cases where the High Court had read down the provision and called for factual analysis in other cases.
➡️ SC - CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX AND ORS. Versus M/S SAFARI RETREATS PRIVATE LIMITED AND ORS. [C.A. No. 2948/2023]
✔️ Download Complete Judgment Copy: a2z-bucket.s3....
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6 окт 2024
