Section 95 of The Indian Evidence Act, 1872 95. Evidence as to document unmeaning in reference to existing facts.—When language used in a document is plain in itself, but is unmeaning in reference to existing facts, evidence may be given to show that it was used in a peculiar sense. Illustration A sells to B,
Section 94 of The Indian Evidence Act, 1872 94. Exclusion of evidence against application of document to existing facts.—When language used in a document is plain in itself, and when it applies accurately to existing facts, evidence may not be given to show that it was not meant to apply to such facts. Illustration A
The Central Goods and Services Act, 2017 (CGST Act) SCHEDULE I [See Section 7 of the CGST Act] Activities to be treated as Supply even if made without consideration 1) Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2) Supply of goods or services or both
Section 93 of The Indian Evidence Act, 1872 93. Exclusion of evidence to explain or amend ambiguous document.—When the language used in a document is, on its face, ambiguous or defective, evidence may not be given of facts which would show its meaning or supply its defects. Illustrations (a) A agrees, in writing, to sell
Section 92 of The Indian Evidence Act, 1872 92. Exclusion of evidence of oral agreement.—When the terms of any such contract, grant or other disposition of property, or any matter required by law to be reduced to the form of a document, have been proved according to the last section, no evidence of any oral
Section 91 of The Indian Evidence Act, 1872 91. Evidence of terms of contracts, grants and other dispositions of property reduced to form of documents.—When the terms of a contract, or of a grant, or of any other disposition of property, have been reduced to the form of a document, and in all cases in
The Central Goods and Services Act, 2017 (CGST Act) Section 174 – Repeal and saving (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to
The Central Goods and Services Act, 2017 (CGST Act) Section 173 – Amendment of Act Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted. Complete:the-gst-act-section
The Central Goods and Services Act, 2017 (CGST Act) Section 172 – Removal of difficulties (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent
The Central Goods and Services Act, 2017 (CGST Act) Section 171 – Antiprofiteering measure 1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on