Supreme Court of India
Larsen & Toubro Limited v. Additional Deputy Commissioner of Commercial Taxes & Anr.
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From the headnote
Karnataka Sales Tax Act, 1957 - s.6B - Total Turnover - Computation of - Assessee has been into business of engineers and contractors and in this process executing projects under works contracts and is assigning a part of job to sub-contractors to execute the works contracts - Claim of assessee that the value of work entrusted to the sub-contractor not to be taken into account while computing total turnover for the purpose of taxation - Held: The value of the work entrusted to the sub-contractor or payments made to them shall not be taken into consideration while computing total turnover for
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