Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957 s.5C r/w. Art.366(29A)(d) of the Constitution of India Charter Party Agreement Karnataka Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Constitution of India Karnataka Sales Tax Act, 1957 (25 of 1957) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Karnataka Sales Tax Act, 1957: s.5C r/w. Art.366(29A)(d) of the Constitution of India – Charter Party Agreement – By the company (owner of the ship) with Manglore Port Trust for a period of six months – Notification by the Revenue asking the company to get itself registered as a dealer under the Act, as the agreement attracted tax u/s.5C of the Act – The company repudiated its exigibility to tax on the ground that it had not transferred the rights to the Port Trust – Writ petition inter alia on the ground that the Act does not extend to territorial waters of India and hence State not authorised to levy tax – Single Judge as well as Division Bench rejected the case of the company – Appeal to Supreme Court – Held: In the facts of the present case, the Charter Party Agreement tantamount to a deemed sale as there was a transfer of right to use the vessel as provided in Art.366(29A)(d) r/w. 5C or s.2(j) of the Act – For realization of tax imposed within the ken of power u/Art.366(29A)(d), it is not material where the goods are passed, but the situs of agreement is determinative for realization of tax – Thus, location of delivery of goods cannot be made the basis for levy of tax on the sale of goods – The question as to extent of power of coastal ”State with respect to territorial waters, is left open – Constitution of India – Art.366(29A)(d). |
Judge | Hon'ble Mr. Justice Arun Mishra |
Neutral Citation | 2019 INSC 1314 |
Petitioner | Great Eastern Shipping Co. Ltd. |
Respondent | State Of Karnataka & Ors. |
SCR | [2019] 17 S.C.R. 856 |
Judgement Date | 2019-12-04 |
Case Number | 3383 |
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