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1 - 10 of 19 (0.39 seconds)Section 4 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
Tamil Nadu General Sales Tax Act, 1959
Section 2 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
Manipal Academy Of Higher Education (A ... vs State Of Karnataka And Others Etc. on 22 July, 1994
C/W
STRP No.36 of 2025
that the University had an independent intention to conduct
business through these connected, incidental, or ancillary
activities. Consequently, the burden always remained on the
Revenue to prove that the University carried on business in
such activities. This burden has not been discharged by the
appellant-State, which relies solely on the contention that the
prospectus were sold at a higher price. The mere sale of
prospectus at a higher price, without considering the
University's explanation that the fee charged is composite in
nature, cannot satisfy the requirement set out in paragraph 21
of Manipal University (supra).