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Case Law Details

Case Name : Tvl. Kalyan Jewellers India Ltd. Vs Union of India (Madras High Court)
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Tvl. Kalyan Jewellers India Ltd. Vs Union of India (Madras High Court)

This recent Judgement passed by the Hon’ble Madras High Court has to an extent resolved the anomaly with respect to taxability of vouchers under the GST regime.

1. In the captioned matter, the petitioner who is into the business of manufacture and sale of ornaments through its retail outlet, as a part of sales promotion, has issued different types of Pre-paid instruments (hereinafter referred to as PPI’s and/or Gift

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