Supreme Court of India
State of Karnataka and Anr. v. M/s Durga Projects Inc
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What the Court ordered
For the above reasons, we find that there is no merit in the challenge preferred by the State of Karnataka to the impugned judgment and order of the High Court.
Judgment, page 21
From the headnote
Karnataka Value Added Tax Act, 2003 – s. 4(1)(c) and (b) – Works contracts prior to 1.04.2006 – Rate of tax applicable – eld: KVAT Act 2003 did not provide a uniform rate of tax prior to 01.04.2006 on goods involved in the execution of works contract – It would be far-fetched to accept that in enacting s. 4(1)(b), the legislature intended to prescribe a uniform rate of tax, prior to 1.4.2006, for goods incorporated in a works contrac t – Scheme legislated upon in s. 4(1) envisaged specific rates of tax on goods falling within the Second, Third and Fourth Schedul es – Section 4(1)(b) provided
Authorities it was built on
- 1992 Gannon Dunkerley and Co. A.nd Ors. Etc. Etc. v. State of Rajasthan and Ors. Etc. Etc.
- 1975 Balabhagas Hulaschand v. State of Orissa
- 1975 Dunlop India Ltd. v. Union of India and Ors
- 2006 M/s. H.P.L. Chemicals Ltd. v. Commissioner of Central Excise, Chandigarh
- 2011 M/s. Bansal Wire Industries Ltd. and Anr. v. State of U.P. and Ors.
- 1990 Bharat Forge & Press Industries (p) Ltd. v. Collector of Central Excise, Baroda, Gujarat
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