Common Parlance Test

No Legislative Intent - Tax Water - AAAR - Tertiary Treated Water - GST Exemption - Taxscan
No Legislative Intent to Tax Water for General Purposes; AAAR holds Tertiary Treated Water eligible for GST Exemption [Read Order]
April 5, 2022
Common Parlance Test - Marketability Test - Popular Meaning Test - tariff entry - Karnataka High Court - Sales Tax - Taxscan
‘Common Parlance Test’, ‘Marketability Test’; ‘Popular Meaning Test’ are tools for Interpretation to arrive at decision on Proper classification of Tariff Entry: Karnataka High Court directs recomputation of Sales Tax [Read Order]
November 19, 2021
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