Central Sales Tax Act, 1956 Archives

Supreme Court Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. (06 March 2018)

March 6, 2018 / A M Khanwilkar, Central Sales Tax Act, 1956, Central Sales Tax Act, 1956 with Section 15, Constitutional Law, Constitutional Law with Article 286(3)(b), Constitutional Law with Article 366(29A)(b), D Y Chandrachud, Dipak Misra, Judges, Karnataka Value Added Tax Act, 2003, Karnataka Value Added Tax Act, 2003 with Section 4(1)(b), Karnataka Value Added Tax Act, 2003 with Section 4(1)(c), Taxable Turnover

Supreme Court Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. LEGAL ISSUE: Determination of the applicable tax rate on goods involved in works contracts under the Karnataka Value Added Tax Act, 2003 (KVAT Act) before the amendment of Section 4(1)(c) on 1 April 2006. CASE TYPE: Tax Law […]

Supreme Court Clarifies Tax Rates on Works Contracts Before 2006: State of Karnataka vs. Durga Projects Inc. (06 March 2018) Read Post »

Supreme Court clarifies the applicability of Section 5(2) of the Central Sales Tax Act in import-related sales: Commissioner of Sales Tax vs. M/s. Tata Iron & Steel Co. Ltd. (2008)

Date of the Judgment: September 16, 2008 Judges: S.H. Kapadia, J. and B. Sudershan Reddy, J. When does a sale occasion the import of goods, thus falling under the purview of Section 5(2) of the Central Sales Tax Act, 1956? This question was at the heart of a dispute between the Commissioner of Sales Tax