Supreme Court of India
M/s. B.G. Shirke Construction Technologies (p) Ltd. v. The Addl. Commissioner of Commercial Taxes
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.
What the Court ordered
We are of the view that levy of penalty of rupees five lakhs would suffice.
Judgment, page 8
From the headnote
Sales Tax: Karnataka Sales Tax Act, 1957: ss. 8- (5)(a), 20(5), 22( )(l) and 24 and Notification No. FD.43, CSL 94(iv) dated 31.3.94: Exemption Notification-Assessee-dealer engaged in manufacture of prefabricated pillars, column etc. purchasing Tower Cranes availing rebate in tax in terms of the Notification-Applicability of Notification-Held: crane is a hoisting machine used to lift and move heavy loads-Tower cranes a have built in jacks to raise the crane through opening in the floor as building goes up-Cranes are taken apart and lowered after completion of buildings-High Court rightly
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.