Dealers should not only preserve but also produce collateral evidence in the form of transport documents, such lorry receipts or consignment note, etc for proving the transaction of sale.

The court held that Chennai Police are not liable to service tax on Bundobast services prior to 1 June 2012 as the services are sovereign functions.

This Annual Digest analytically summarises all the High Court Tax and corporate law Decisions in 2025, as reported at Taxscan.in.