Supreme Court of India

M/s. Larsen & Toubro Limited & Anr. v. State of Karnataka & Anr.

Neutral citation

Reported as [2013] 17 S.C.R. 678

Bench R.M. Lodha, J. Chelameswar and Madan B. Lokur JJ.

Decided 26 September 2013

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.

4 Supreme Court benches have cited this judgment.

What the Court ordered

Held as under: (i) The definition of the term "works contract" in the Act is an inclusive definition.

Judgment, page 71

Authorities it was built on

1989 Federation of Hotel & Restaurant Association of India, Etc. v. Union of India & Ors. cited by 16
1992 Gannon Dunkerley and Co. A.nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc. cited by 11
1987 Dewan Joynal Abedin v. Abdul Wazed Alias Abdul Wazad Miah and Two Others. cited by 7
2010 Nahalchand Laloochand Pvt. Ltd. v. Panchali Co-operative Housing Society Ltd. cited by 5
2000 M?s Hindustan Shipyard Ltd. v. State of Andhra Pradesh cited by 3
2001 Kartar Singh Bhadana v. Hari Singh Nalwa and Ors. cited by 3
2005 State of Andhra Pradesh v. M/s. Kone Elevators (india) Ltd. cited by 2
1972 State of Punjab v. M/s. Associated Hotels of India Ltd. cited by 2
1976 Assistant Sales Tax Officer and Ors. v. B. C. Kame, Proprietor Kame Photo Studio cited by 1
2008 State of Andhra Pradesh Ors. v. Larsen and Tourbo Ltd. and Ors. cited by 1
1963 C. B. Gosain v. State of Orissa cited by 1
1983 Hindustan Aeronautics Limited v. State of Karnataka cited by 1

Where later benches applied it

2025 M/s Aristo Printers Pvt. Ltd. v. Commissioner of Trade Tax, Lucknow, U.P. relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2022 M/s. Total Environment Building Systems Pvt. Ltd v. The Deputy Commissioner of Commercial Taxes & Ors referred to
2020 Wg. Cdr. Arifur Rahman Khan and Aleya Sultana and Ors. v. Dlf Southern Homes Pvt Ltd. (now Known as Begur Omr Homes Pvt. Ltd.) and Ors. referred to

Of those, 1 relied on · 3 referred to

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