Supreme Court of India
Smt. B. Narasamma v. Deputy Commissioner Commercial Taxes Karnataka & Anr.
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
Taxation - Central Sales Tax Act, 1956 - ss.14 & 15 - Goods declared to be of special importance - Rate and point of taxabi/ity - Such deplored goods, taxable under Karnataka Sales Tax Act and Karnataka Value Added Tax Act, if remain the same or lose their identity as declared goods at the point of taxability when used in execution of works contracts - Held: Works contracts liable to be taxed after the 46''' Constitution amendme/11 are subject to drill of Art. 286(3) r/w s.15, Central Sales Tax Act - Declared goods in question (iron and steel products) that are used in execution of works
Authorities it was built on
Where later benches applied it
- 2019 M/s Craft Interiors (p) Ltd. v. The Joint Commissioner of Commercial Taxes (intelligence) & Anr.
Of those, 1 relied on
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