Supreme Court of India

Builders Association of India & Ors. Etc. Etc. v. Union of India & Ors. Etc. Etc.

Neutral citation

Reported as [1989] 2 S.C.R. 320

Decided 31 March 1989

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

11 Supreme Court benches have cited this judgment.

From the headnote

Constitution of India 1950: Articles 286, 366(29A) and Seventh ' Schedule List II Entry 54-Constitutional validity of Constitution c (Forty-sixth Amendment) Act 1982-Validity of-Power of State legis- --4 -lature to levy tax on the transfer of property in goods involved in the execution of works contracts-Suggestion that Amendment Act should be prefaced by statement that it had been duly ratified by the States. Words and Phrases: "Building Contracts"-Works contracts- 0 What are. The petitioners in the writ petition are building contractors en- gaged in the business of constructing buildings,

Where later benches applied it

2016 Larsen & Toubro Limited v. Additional Deputy Commissioner of Commercial Taxes & Anr. relied on
2015 State of Karnataka v. M/s Pro Lab & Ors. Etc. relied on
2014 M/s. Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors. relied on
2025 M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P. referred to
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2023 M/s Tata Motors Ltd. v. The Deputy Commissioner of Commercial Taxes (spl) & Anr. referred to
2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors referred to
2021 Dr. Jaishri Laxmanrao Patil v. The Chief Minister & Ors. referred to
2020 Skill Lotto Solutions Pvt. Ltd. v. Union of India & Ors. referred to
2020 State of Orissa v. M/s. B. Engineers & Builders Ltd. & Ors. referred to
2015 Commissioner, Central Excise & Customs, Kerala v. M/s Larsen & Toubro Ltd. referred to

Of those, 3 relied on · 8 referred to

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