contention is that the transaction was a
deemed sale under Article 366 (29A)(d) of the Constitution
read with the charging sections in their various ... produced Article 366(29A)
has not been pressed by the petitioners. What has been
argued however, is for a construction of Article 366(29A)
particularly
number of judgments to
elucidate the meaning and requirements of Article 366(29A)(d).
These, he says, must always be present for a transaction ... distinction in
law between tangible and intangible goods. Neither Article 366(12)
nor 366(29A)(d) of the Constitution prescribe separate parameters
urge us to hold that tested on the principles underlying
Article 366(29A)(d) of the Constitution, the tax authorities as well as
the Tribunal ... Signed
By:KAMLESH KUMAR
Signing Date:19.12.2024
15:59:07
Article 366(29A)(d) of the Constitution.
29. Leading submissions on behalf of the appellant
number of judgments to
elucidate the meaning and requirements of Article 366(29A)(d).
These, he says, must always be present for a transaction ... distinction in
law between tangible and intangible goods. Neither Article 366(12)
nor 366(29A)(d) of the Constitution prescribe separate parameters
reflected in the new definition in
Article 366 (29A) , which reads as under.
366. Definitions
(29A) ―tax on the sale or purchase of goods‖ includes ... therefore give a brief analysis of the judicial decisions on Article 366(29A)(d) of
the Constitution which is the basis for Section
reflected in the new definition in Article 366 (29A) ,
which reads as under.
366. Definitions
(29A) "tax on the sale or purchase of goods ... therefore give a
brief analysis of the judicial decisions on Article 366(29A)(d) of the
Constitution which is the basis for Section
declared service'
5.6.2 Further, the CBEC has clarified vide M.F.(D.R) letter
F.No.198/08/2016 dated 17.8.2016 on the service ... clarified as under: -
"In terms of sub-clause (d) of clause (29A) of Article 366
of the Constitution of India, the transfer
declared service'
6.6.2 Further, the CBEC has clarified vide M.F.(D.R) letter
F.No. 198/08/2016 dated 17.8.2016 on the service ... clarified as under:
"In terms of sub-clause (d) of clause (29A) of Article 366 of
the Constitution of India, the transfer
declared
service'
5.6.2 Further, the CBEC has clarified vide M.F.(D.R) letter
F.No.198/08/2016 dated 17.8.2016 on the service ... clarified as under: -
"In terms of sub-clause (d) of clause (29A) of Article 366 of
the Constitution of India, the transfer
meaning of Article 366(29A) of the Constitution. The said Article is
reproduced below for ready reference:-
" Article 366(29A) " Tax on sale ... reflected in the new
definition in Article 366 (29A) , which reads as under.
366. Definitions
(29A) "tax on the sale or purchase of goods
