Supreme Court of India

M/s. K. Raheja Development Corporation v. State of Karnataka

Neutral citation
Reported as [2005] 3 S.C.R. 1210
Bench S.N. Varia Va and Dr. Ar. Lakshmanan JJ.
Decided 5 May 2005

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.

From the headnote

Karnataka Sales Tax Act, 1957-Sections 5B and 2(J)(v-i)-Works Contract Tax-Levy of-Agreement whereby developers undertaking to build flats for prospective purchaser for valuable consideration-On completion, unit to be handed over to the purchaser who would get undivided interest­ Developer 's plea that tax not payable as no transfer of any property in goods by itself or. by virtue of any works contract-On appeal, held: Agreement to construct a building either for cash or deferred payment or valuable consideration is 'works contract', the construction activity may be on behalf of an owner of

Where later benches applied it

Of those, 1 referred to

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