Kalyan Jewellers India Ltd. V/s Union of India {HIGH COURT OF MADRAS}
Kalyan Jewellers India Ltd. V/s Union of India {HIGH COURT OF MADRAS} :Date of Order : 27-11-2023simplified explanation and elaboration based on the High Court of Madras judgment regarding Gift Vouchers:Gift Vouchers and Time of SupplyBackground: Kalyan Jewellers India Ltd. issued Gift Vouchers as part of a sales promotion scheme. These vouchers were sold both through retail outlets and online platforms.Key Ruling Points:
Identification of Goods:
Specified Goods: If a Gift Voucher is issued for specific and identified goods (such as a...
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