Specifications for treating as ‘goods’
Description: The supreme court in M/s. Bharat Sanchar Nigam Limited vs. Union of India Ltd. (Write to petition No.183 of 2003) (judgment dated 2-3-2006) clearly held that in order to bring to tax any transaction they must be goods. The definition of ‘goods’ laid down by the Supreme Court in Tata Consultancy Services vs. State […]
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