NDLI: Larsen & Toubro Limited Vs. Additional Deputy Commissioner of Commercial Taxes &anr.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Karnataka Sales Tax Act 1957 - s.6B - Total Turnover - Computation of
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
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 the purposes of s.6B - Karnataka Sales Tax Rules, 1957 - r.6(1)(c) - Andhra Pradesh Value Added Tax Act, 2005 - s.4(7) - Andhra Pradesh Value Added Tax Rules, 2005 - r.17(1)(a) - Constitution of India - Art.366(29A)(b). Words and Phrases: Sale, taxable turnover, total turnover and turnover - Definitions discussed in terms of Karnataka Sales Tax Act, 1957.
Judge	Hon'ble Mr. Justice Arjan Kumar Sikri
Neutral Citation	2016 INSC 852
Petitioner	Larsen & Toubro Limited
Respondent	Additional Deputy Commissioner Of Commercial Taxes &anr.
SCR	[2016] 4 S.C.R. 739
Judgement Date	2007-09-05
Case Number	2956

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Larsen & Toubro Limited Vs. Additional Deputy Commissioner of Commercial Taxes &anr.