Landmark case · Law of Taxation · Semester 6
McDowell & Co. Ltd. v. CTO
(1985) 3 SCC 230 · Supreme Court of India
Indirect-tax statutes are applied to the real nature of the supply, not to a colourable splitting of the transaction.
From topic
Input tax credit, IGST and composite supplies — Unit V, Law of Taxation.
Related sections:
- Central Goods and Services Tax Act, 2017, 16 — Eligibility and conditions for taking input tax credit
- Central Goods and Services Tax Act, 2017, 22 — Persons liable for registration
- Integrated Goods and Services Tax Act, 2017, 5 — Levy and collection of IGST
- Integrated Goods and Services Tax Act, 2017, 8 — Inter-State and intra-State supply