AAR does not have jurisdiction to go beyond issues referred: HC

Abbott Healthcare Private Limited Vs Commissioner of State Tax Kerala (Kerala High Court) Authority for Advance Rulings does not have jurisdiction to go beyond issues referred It is the case of the petitioner that as per the business model operated by it in the State of Kerala, it places its diagnostic instruments at the premises of unrelated hospitals, laboratories etc. for their use for a specified period without any consideration. The petitioner also enters into Reagent Supply and Instrument Use Agreements with various hospitals, laboratories etc, whereunder, the arrangement between the par...