Supreme Court of India
M/s. Binani Industries Limited v. Assistant Commissioner of Commercial Taxes, Vi Circle, Bangalore and Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above, the following revised instructions are issued: (i) Section 5-C was substituted retrospectively w.e.f. 01.
Judgment, page 20
From the headnote
Karnataka Sales Tax Act, 1957: Sections 3- , 5 and 5- . Sales Tax- Ys 1987-88 to 1996-97-Levy of sales tax-The assessee was a dealer registered under the Sales Tax Act-His business activities inter-alia included business of leasing machinery, equipment and motor vehicles-Section 5- of the Act dealt with levy of tax on transfer of the right to use the goods which were treated as a transfer for the purpose of levy of sales tax within the State-Originally, the levy was on "taxable turnover"- An amendment was brought in 1992 to the said provision substituting the expression ''total turnover'' for
Authorities it was built on
Where later benches applied it
Of those, 1 mentioned
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