Supreme Court of India
Karnataka Pawn Brokers Asson. and Ors. Etc. v. State of Karnataka and Ors.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the judgment under appeal lay down the correct law and do not call for any interference.
Judgment, page 21
From the headnote
Sales Tax: Karnataka Sales Tax Act, 1957, Sections 2(1-2), (k) & (t)-Tamil Nadu General Sales Tax Act, 1959, Sections 2(d), (g) & (n)- 'Dealer' and 'business'- Meaning and scope of-Pawnbrokers causing sale of articles/goods through statutory auctioneer on default of pawner to redeem the pledged articles Held, such activities satisfy the definition of "dealer" as well as the definition of "business"-Hence, pawnbrokers are required to pay sales tax on such sale-Further held, that in such cases neither the pawner nor the statutory auctioneer is a dealer liable to pay sales
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.