Section 9 of The Indian Evidence Act, 1872 9 Facts necessary to explain or introduce relevant facts. —Facts necessary to explain or introduce a fact in issue or relevant fact, or which support or rebut an inference suggested by a fact in issue or relevant fact, or which establish the identity of anything or person
Section 8 of The Indian Evidence Act, 1872 8. Motive, preparation and previous or subsequent conduct.—Any fact is relevant which shows or constitutes a motive or preparation for any fact in issue or relevant fact. The conduct of any party, or of any agent to any party, to any suit or proceeding, in reference to
The Central Goods and Services Act, 2017 (CGST Act) Section 15 – Value of Taxable Supply (1) The value of a supply of goods or services or both shall be the transaction value which is the price actually paid or payable for the said supply of goods or services or both where the supplier and
Section 7 of The Indian Evidence Act, 1872 7. Facts which are the occasion, cause or effect of facts in issue.—Facts which are the occasion, cause, or effect, immediate or otherwise, of relevant facts, or facts in issue, or which constitute the state of things under which they happened, or which afforded an opportunity for
The Central Goods and Services Act, 2017 (CGST Act) Section 14 – Change in rate of tax in respect of supply of goods or services Notwithstanding anything contained in section 12 or section 13 the time of supply where there is a change in the rate of tax in respect of goods or services or both shall be
Section 6 of The Indian Evidence Act, 1872 6. Relevancy of facts forming part of same transaction.—Facts which, though not in issue, are so connected with a fact in issue as to form part of the same transaction, are relevant, whether they occurred at the same time and place or at different times and places.
Section 5 of The Indian Evidence Act, 1872 5. Evidence may be given of facts in issue and relevant facts.—Evidence may be given in any suit or proceedings of the existence or non-existence of every fact in issue and of such other facts as are hereinafter declared to be relevant, and of no others. Explanation.—This
The Central Goods and Services Act, 2017 (CGST Act) Section 13 – Time of supply of services. (1) The liability to pay tax on services shall arise at the time of supply as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the
Section 4 of The Indian Evidence Act, 1872 4. “May presume”.—Whenever it is provided by this Act that the Court may presume a fact, it may either regard such fact as proved, unless and until it is disproved, or may call for proof of it. “Shall presume”.—Whenever it is directed by this Act that the
Section 3 of The Indian Evidence Act, 1872 3 Interpretation clause. —In this Act the following words and expressions are used in the following senses, unless a contrary intention appears from the context:— “Court”. —“Court” includes all Judges 1 and Magistrates, 2 and all persons, except arbitrators, legally authorized to take evidence. “Fact”. —“Fact” means