Constitutional Law with Article 366(29-A)

Supreme Court Clarifies Reimbursement of Sales Tax in Works Contracts: State of Orissa vs. M/S B. Engineers & Builders Ltd. (2020) INSC 381 (5 June 2020)

June 5, 2020 / A.M. Khanwilkar, Constitutional Law, Constitutional Law with Article 366(29-A), Contract Law, Contract Law with Clause 45.2, Dinesh Maheshwari, General Conditions of Contract, Indira Banerjee, Judges, Orissa Sales Tax Act, 1947, Tax Law, Tax Law with Section 5(2)(AA)

Supreme Court Clarifies Reimbursement of Sales Tax in Works Contracts LEGAL ISSUE: Whether contractors are entitled to reimbursement of sales tax on works contracts under specific contractual clauses. CASE TYPE: Contract Law, Tax Law. Case Name: State of Orissa vs. M/S B. Engineers & Builders Ltd. & Ors. [Judgment Date]: 5 June 2020 Introduction Date […]

Supreme Court Clarifies Reimbursement of Sales Tax in Works Contracts: State of Orissa vs. M/S B. Engineers & Builders Ltd. (2020) INSC 381 (5 June 2020) Read Post »

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019)

October 3, 2019 / Companies Act, 1956, Companies Act, 1956 with Section 25, Constitutional Law, Constitutional Law with Article 366, Constitutional Law with Article 366(29-A), Finance Act, 1994, Indian Contract Act, 1872, Indian Contract Act, 1872 with Section 2(d), Judges, R.F. Nariman, Surya Kant, V. Ramasubramanian

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019) LEGAL ISSUE: Applicability of the doctrine of mutuality to incorporated clubs regarding sales tax and service tax after the 46th Amendment to the Constitution of India. CASE TYPE: Tax Law (Sales Tax and Service Tax) Case

Supreme Court Clarifies Taxability of Members’ Clubs Post 46th Amendment: State of West Bengal vs. Calcutta Club Limited (2019) Read Post »