The Delhi High Court in the case of Commissioner of Trade and Taxes v. Schneider Electric India Pvt. Ltd. holding in favor of the assessee allowed exemption of supply of electrical equipments to buyers ruling that “unlike and exemption granted through a notification, the effect of the rule is to exclude a species of transaction […]
The post Delhi High Court rejects Strict Interpretation for Requirement of License / Certificate under Electricity Act [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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